M/S Glen Industries Private Limited And Anr vs. The Deputy Director, Dg Of GST Intelligence Kolkata Zone And Ors
Held
The High Court, relying on a Supreme Court judgment and a CBIC Office Memorandum, held that proceedings initiated or continued based on a provision omitted without a saving clause are unsustainable. Consequently, the show cause notice and all consequential orders against the petitioners, being solely founded on the omitted Rule 96(10), were quashed and set aside.
Facts
The petitioners were issued a show cause notice under Section 74 of the CGST Act and consequential orders for alleged contravention of Rule 96(10) of the CGST/WBGST Rules, 2017. They challenged these proceedings, arguing that Rule 96(10) had been unconditionally omitted without any saving clause, making the claim unsustainable.
Key Issues
Whether proceedings initiated under Rule 96(10) of the CGST/WBGST Rules, 2017 can be continued after the said rule was unconditionally omitted without a saving clause.
Sections Cited
Section 74, Rule 96(10)
AI-generated summary — verify with the full judgment below
03 15.09.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side
W.P.A. 3254 of 2025
M/s. Glen Industries Private Limited & Anr. -versus The Deputy Director, Directorate General of GST Intelligence, Kolkata Zonal Unit & Ors.
Mr. Ankit Kanodia. Ms. Megha Agarwal. Mr. Shovan Ojha. Ms. Tulika Roy.
…For the Petitioners.
Mr. Bhaskar Prosad Banerjee. Mr. Tapan Bhanja. Mr. Gourab Karmakar.
… for the DGGI Authority.
Mr. Uday Shankar Bhattacharya. Ms. Ekta Sinha.
… for the CGST Authorities.
Mr. Soumen Bhattacharya.
… for the Union of India.
The core issue involved herein pertains to the illegal and unsustainable claim raised by the respondents against the petitioners on the premise, that the petitioners have acted in contravention of the provisions of Rule 96 (10) of the CGST/WBGST Rules, 2017 despite the said Rule having been omitted unconditionally with effect from 8th October, 2024 vide Notification No. 20/2024-Central Tax, without any saving clause.
Learned counsel appearing for the petitioners submit that the issue involved in the prese
The judgment continues below.
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