Power to amend schedules permits government notifications altering VAT schedules, subject to protection against prejudicial retrospective changes. The Government may, by Official Gazette notification, add to, omit from or otherwise amend Schedules One through Seven prospectively or retrospectively, but no retrospective amendment may be made if it would prejudicially affect the interests of a dealer; additionally, the Commissioner may, on recommendation of the Ministry of External Affairs and by notification, amend the Sixth Schedule when expedient in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Power to amend schedules permits government notifications altering VAT schedules, subject to protection against prejudicial retrospective changes.
The Government may, by Official Gazette notification, add to, omit from or otherwise amend Schedules One through Seven prospectively or retrospectively, but no retrospective amendment may be made if it would prejudicially affect the interests of a dealer; additionally, the Commissioner may, on recommendation of the Ministry of External Affairs and by notification, amend the Sixth Schedule when expedient in the public interest.
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