Goods & Service Tax (GST) 11 November 2026
HP High Court Bars Post‑Omission SCNs Under Rule 96(10)
Following the Supreme Court’s Goodluck India ruling, the Himachal Pradesh High Court declared that any statutory circular notices (SCNs) issued after omission under Rule 96(10) are invalid and cannot survive pending proceedings. The court also noted the GST Council’s recommendation lacks a saving clause, reinforcing the decision.
Key points:
- The Himachal Pradesh High Court ruled that SCNs issued after an omission under Rule 96(10) are non‑existent and cannot be enforced.
- This decision follows the Supreme Court’s *Goodluck India* judgment, which disallows continuation of pending proceedings under the same rule.
- The court highlighted that the GST Council’s recommendation omitted a saving clause, further supporting the invalidity of such SCNs.
For the full analysis, see the original article.
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