The High Court quashed a GST show cause notice dated 2 December 2025 because it relied on Rule 89(4B), which had been omitted on 8 October 2024 without a saving clause. The Court also considered the Supreme Court’s reasoning in Goodluck India Limited.
This judgment is particularly useful for GST refund disputes, examining the legal validity of show cause notices, and challenging proceedings initiated under omitted statutory provisions.