Allahabad HC Stays Order Due to Omitted GST Rule 96(10)

Sri Sai Vishwas Polymershaving Office Thru. Vs U.O.I. Thru. (Allahabad High Court) Allahabad High Court, in the case of Sri Sai Vishwas Polymers vs. U.O.I., has issued a stay on an order dated January 30, 2025, primarily on the grounds that the rule under which the order was passed, Rule 96(10), had been omitted from the Central Goods and Services Tax (CGST) Act, 2017, effective October 8, 2024. The Court observed that, prima facie, no order could have been validly issued under a rule that no longer existed, especially since the omission lacked any saving provision to continue ongoing proceedi...