https://www.taxtmi.com/caselaws?id=761919 Gujarat HC quashed show cause notice dated 31.03.2023 seeking recovery of refund, holding it was without jurisdiction. Court ruled Notification No. 54/2018 Central Tax applies prospectively from 9.10.2018 only, not retrospectively. Petitioner's objection was upheld that refunds prior to notification date cannot be recovered. The impugned notice was set aside as amount quantified for period before 9.10.2018 towards alleged erroneous refund would not survive due to prospective application of notification. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 02 Jun 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761919 Gujarat HC quashed show cause notice dated 31.03.2023 seeking recovery of refund, holding it was without jurisdiction. Court ruled Notification No. 54/2018 Central Tax applies prospectively from 9.10.2018 only, not retrospectively. Petitioner's objection was upheld that refunds prior to notification date cannot be recovered. The impugned notice was set aside as amount quantified for period before 9.10.2018 towards alleged erroneous refund would not survive due to prospective application of notification. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761919