Hikal Limited Vs Union of India (Bombay High Court)
Date: September 10, 2025
Court: High Court
Bench: Bombay
Type: Writ Petition
Subject Matter
Omission of GST Rules 89(4B) & 96(10) Lapses Pending Proceedings: Bombay HC
Summary
Bombay High Court rules on Hikal Limited petitions, holding that omission of CGST Rules 89(4B) & 96(10) without savings clauses lapses pending proceedings. Court clarifies Section 6 of General Clauses Act and Section 174(3) of CGST Act do not pro…