https://www.taxtmi.com/caselaws?id=312042 The SC upheld the HC's decision that the amended provision should apply prospectively. It confirmed the validity of assessments based on unamended rules, allowing the department to complete such assessments, subject to challenge by assessees. The SC emphasized the State's obligation to finalize assessments for periods before 01.07.2017 under unamended rules, while post-01.07.2017 assessments should follow the new regime. The special leave petitions and pending applications were disposed of, maintaining the possibility for assessees to contest assessments before the appropriate forum. en-us Tue, 07 Sep 2021 00:00:00 +0530 Mon, 29 Jan 2024 20:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312042 The SC upheld the HC's decision that the amended provision should apply prospectively. It confirmed the validity of assessments based on unamended rules, allowing the department to complete such assessments, subject to challenge by assessees. The SC emphasized the State's obligation to finalize assessments for periods before 01.07.2017 under unamended rules, while post-01.07.2017 assessments should follow the new regime. The special leave petitions and pending applications were disposed of, maintaining the possibility for assessees to contest assessments before the appropriate forum. Case-Laws VAT and Sales Tax Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312042