https://www.taxtmi.com/highlights?id=79068 The High Court considered a case involving the effect of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The petition was dismissed due to the appellants' delay in approaching the court. The court noted that the appellate authority did not address the impact of the retrospective amendment in its previous order. As a legal issue was raised, the court allowed the appeal and writ petition, setting aside the appellate authority's order and remanding the matter for reconsideration in light of the retrospective amendment. en-us Wed, 03 Jul 2024 08:45:32 +0530 Wed, 03 Jul 2024 08:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79068 The High Court considered a case involving the effect of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The petition was dismissed due to the appellants' delay in approaching the court. The court noted that the appellate authority did not address the impact of the retrospective amendment in its previous order. As a legal issue was raised, the court allowed the appeal and writ petition, setting aside the appellate authority's order and remanding the matter for reconsideration in light of the retrospective amendment. Highlights GST Wed, 03 Jul 2024 08:45:32 +0530 https://www.taxtmi.com/highlights?id=79068