About the Omitted Rule 96(10) without a Saving clause

The recent ruling by the Gujarat High Court aligns with the stance of the Kerala High Court, previously denouncing Rule 96(10) as "ultra vires" and arbitrary. Similarly, High Courts in Punjab & Haryana, Bombay, and Madras have also paused the enforcement and recovery procedures under Rule 96(10). These combined judicial decisions are expected to bring closure to a long-standing and contentious issue that has faced challenges from Revenue authorities striving to rectify erroneously granted refund claims. J the App by JustIDT is delighted to share the snapshot on the probable steps forward.