https://www.taxtmi.com/caselaws?id=410555 The court held that the order-in-original was without jurisdiction due to a misinterpretation of legal provisions regarding the retrospective application of an amended notification. It found the amended notification to have retrospective effect, making the accrued liability invalid. The court allowed the writ appeal, quashed the order-in-original, and clarified that any future disputes on the notification's retrospectivity could be addressed through legal remedies. en-us Tue, 13 Jul 2021 00:00:00 +0530 Wed, 04 Aug 2021 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410555 The court held that the order-in-original was without jurisdiction due to a misinterpretation of legal provisions regarding the retrospective application of an amended notification. It found the amended notification to have retrospective effect, making the accrued liability invalid. The court allowed the writ appeal, quashed the order-in-original, and clarified that any future disputes on the notification's retrospectivity could be addressed through legal remedies. Case-Laws Customs Tue, 13 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410555