https://www.taxtmi.com/caselaws?id=288767 A delegated amending notification could not be applied retrospectively to withdraw an exemption already accrued under an earlier notification, because the petitioner had acted on that benefit to set up and commission a wind energy unit and had already filed the eligibility application. In the absence of a clear legislative mandate authorising retrospective withdrawal of an earned exemption, the later cut-off date and additional conditions could not defeat the earlier entitlement. The rejection orders based on those retrospective conditions were therefore unsustainable and were quashed, leaving the petitioner entitled to exemption under the 14.09.1998 notification. en-us Mon, 05 Aug 2019 00:00:00 +0530 Wed, 19 Aug 2020 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288767 A delegated amending notification could not be applied retrospectively to withdraw an exemption already accrued under an earlier notification, because the petitioner had acted on that benefit to set up and commission a wind energy unit and had already filed the eligibility application. In the absence of a clear legislative mandate authorising retrospective withdrawal of an earned exemption, the later cut-off date and additional conditions could not defeat the earlier entitlement. The rejection orders based on those retrospective conditions were therefore unsustainable and were quashed, leaving the petitioner entitled to exemption under the 14.09.1998 notification. Case-Laws VAT and Sales Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288767