https://www.taxtmi.com/caselaws?id=765067 Gujarat HC held that Notification No. 54/2018-Central Tax dated 9.10.2018 amending CGST Rules has prospective effect from 9.10.2018 only, not retrospective effect. The court corrected its earlier mistake stating the notification was effective from 23.10.2017. Summons, notices, and recovery proceedings based on retrospective application of the notification were quashed as being without jurisdiction. Amount quantified for alleged erroneous refund for period prior to 9.10.2018 would not survive. Petition disposed of. en-us Thu, 19 Sep 2024 00:00:00 +0530 Tue, 03 Jun 2025 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765067 Gujarat HC held that Notification No. 54/2018-Central Tax dated 9.10.2018 amending CGST Rules has prospective effect from 9.10.2018 only, not retrospective effect. The court corrected its earlier mistake stating the notification was effective from 23.10.2017. Summons, notices, and recovery proceedings based on retrospective application of the notification were quashed as being without jurisdiction. Amount quantified for alleged erroneous refund for period prior to 9.10.2018 would not survive. Petition disposed of. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765067