https://www.taxtmi.com/caselaws?id=406148 Section 19C of the Kerala General Sales Tax Act, 1963 could not be applied retrospectively to impose a new substantive liability on a person who had already ceased to be a power of attorney holder before the provision came into force. The Court held that a provision creating fresh obligations affecting property rights cannot operate on completed past transactions absent clear statutory language, so invocation of Section 19C against the 7th respondent was impermissible. It also held that revenue recovery and attachment could not stand without an independent assessment fastening liability on that person. The impugned orders, attachment and sale proceedings were quashed as illegal. en-us Thu, 04 Mar 2021 00:00:00 +0530 Wed, 07 Apr 2021 09:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406148 Section 19C of the Kerala General Sales Tax Act, 1963 could not be applied retrospectively to impose a new substantive liability on a person who had already ceased to be a power of attorney holder before the provision came into force. The Court held that a provision creating fresh obligations affecting property rights cannot operate on completed past transactions absent clear statutory language, so invocation of Section 19C against the 7th respondent was impermissible. It also held that revenue recovery and attachment could not stand without an independent assessment fastening liability on that person. The impugned orders, attachment and sale proceedings were quashed as illegal. Case-Laws VAT and Sales Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406148