TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the finding of the High Court on the retrospective operation of Rule 89(4) of the Central Goods and Services Tax Rules, 2017 called for interference.
Analysis: The order records that the finding of the High Court on the retrospective operation of Rule 89(4) would not be disturbed, while the matter was remitted only for the limited purpose of examining the legality of the Circular dated 18th November, 2019.
Conclusion: No interference was made with the High Court's finding on the retrospective operation of Rule 89(4) of the Central Goods and Services Tax Rules, 2017.
TaxTMI 
