https://www.taxtmi.com/caselaws?id=442422 The HC held that the amendment to Rule 89(4) of the CGST Rules, 2017, introduced by Notification No. 14/2022 dated 05.07.2022, is substantive and applies prospectively, not retrospectively. The amendment, which mandates a comparison between two values for refund of unutilised ITC of compensation cess on zero-rated supplies, was not in effect at the time of the impugned orders. Since the period in question predates the amendment, the court quashed and set aside the impugned orders denying refunds. The writ applications were allowed accordingly. en-us Mon, 21 Aug 2023 00:00:00 +0530 Mon, 04 Aug 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442422 The HC held that the amendment to Rule 89(4) of the CGST Rules, 2017, introduced by Notification No. 14/2022 dated 05.07.2022, is substantive and applies prospectively, not retrospectively. The amendment, which mandates a comparison between two values for refund of unutilised ITC of compensation cess on zero-rated supplies, was not in effect at the time of the impugned orders. Since the period in question predates the amendment, the court quashed and set aside the impugned orders denying refunds. The writ applications were allowed accordingly. Case-Laws GST Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442422