Retrospective notification effect: specified GST notification treated as effective from regime commencement; refunds of collected central tax barred. A statutory amendment deems a specified Central GST notification to have been in force from the commencement of the GST regime, treating the notification as always effective for all purposes; it also prohibits refunds of central tax that was collected but would not have been collected had the notification been treated as in force at the relevant times.
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.
Retrospective notification effect: specified GST notification treated as effective from regime commencement; refunds of collected central tax barred.
A statutory amendment deems a specified Central GST notification to have been in force from the commencement of the GST regime, treating the notification as always effective for all purposes; it also prohibits refunds of central tax that was collected but would not have been collected had the notification been treated as in force at the relevant times.
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