https://www.taxtmi.com/caselaws?id=436887 A retrospective amendment to the Goa Value Added Tax framework was analysed as a purported response to earlier rulings on interest for delayed tax refunds. The Court's reasoning was that a validating law can operate only if it removes the defect identified in the prior judgment; an enactment that merely seeks to reverse final decisions without curing the underlying invalidity is an impermissible legislative override. The amendment was also treated as ineffective to extinguish accrued entitlement to refund interest, where that entitlement had crystallised under final judicial directions and the State had retained tax monies through delay. en-us Thu, 20 Apr 2023 00:00:00 +0530 Fri, 17 Jul 2026 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436887 A retrospective amendment to the Goa Value Added Tax framework was analysed as a purported response to earlier rulings on interest for delayed tax refunds. The Court's reasoning was that a validating law can operate only if it removes the defect identified in the prior judgment; an enactment that merely seeks to reverse final decisions without curing the underlying invalidity is an impermissible legislative override. The amendment was also treated as ineffective to extinguish accrued entitlement to refund interest, where that entitlement had crystallised under final judicial directions and the State had retained tax monies through delay. Case-Laws VAT / Sales Tax Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436887