https://www.taxtmi.com/caselaws?id=756940 Interim protection against coercive recovery was granted where the petitioner challenged a show cause notice and supporting circular on the basis that the transactions fell within the residuary service entry taxable at 5% during the relevant period. The Court noted that the impugned demand relied on a later circular proposing a higher rate and found a prima facie case that a later clarification could not be applied retrospectively to an earlier tax period. The writ petition was admitted, and recovery was stayed pending further hearing of the challenge. en-us Thu, 01 Feb 2024 00:00:00 +0530 Fri, 09 May 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756940 Interim protection against coercive recovery was granted where the petitioner challenged a show cause notice and supporting circular on the basis that the transactions fell within the residuary service entry taxable at 5% during the relevant period. The Court noted that the impugned demand relied on a later circular proposing a higher rate and found a prima facie case that a later clarification could not be applied retrospectively to an earlier tax period. The writ petition was admitted, and recovery was stayed pending further hearing of the challenge. Case-Laws GST Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756940