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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Retrospective amendment of GST notification adds Uranium Ore Concentrate and precludes refunds for taxes collected.</h1> The Schedule to the Union Territory Goods and Services Tax notification is amended to insert Uranium Ore Concentrate, with that insertion deemed retrospective to the start of the GST regime. The Central Government is declared to have had the power to make such retrospective amendments at all material times, and an express bar prevents refunds of tax already collected that would not have been collected had the insertion been in force earlier.

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