https://www.taxtmi.com/article/detailed?id=9205 The memorandum explains that retrospective amendments to Section 140 impose a time limit for claiming Transitional Input Tax Credit accrued before GST, thereby undermining prior judicial findings that such credit was an accrued vested property right; it contends that, unless struck down, the amendment displaces ordinary limitation principles and may be challenged on constitutional grounds including property protection and double taxation. en-us Sat, 23 May 2020 09:54:41 +0530 Sat, 23 May 2020 09:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9205 The memorandum explains that retrospective amendments to Section 140 impose a time limit for claiming Transitional Input Tax Credit accrued before GST, thereby undermining prior judicial findings that such credit was an accrued vested property right; it contends that, unless struck down, the amendment displaces ordinary limitation principles and may be challenged on constitutional grounds including property protection and double taxation. Articles Goods and Services Tax - GST Sat, 23 May 2020 09:54:41 +0530 https://www.taxtmi.com/article/detailed?id=9205