https://www.taxtmi.com/caselaws?id=165566 Even where a statute authorises retrospective rule-making by notification, that power must be exercised on reasonable and non-arbitrary grounds. An unexplained retrospective enhancement of tax liability, not shown to be clarificatory, validating, or necessary to give effect to existing legislative intent, violates Article 14. The retrospective operation of the tax notification was therefore invalid and could not apply to the period before its issuance. en-us Tue, 14 Sep 2010 00:00:00 +0530 Wed, 24 Sep 2014 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165566 Even where a statute authorises retrospective rule-making by notification, that power must be exercised on reasonable and non-arbitrary grounds. An unexplained retrospective enhancement of tax liability, not shown to be clarificatory, validating, or necessary to give effect to existing legislative intent, violates Article 14. The retrospective operation of the tax notification was therefore invalid and could not apply to the period before its issuance. Case-Laws VAT and Sales Tax Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165566