https://www.taxtmi.com/article/detailed?id=14142 The Kerala High Court held that retrospective expansion of the definition of supply to treat association-member transactions as taxable was constitutionally infirm because mutuality requires distinct supplier and recipient; imposing tax retrospectively where registered persons could not collect tax from recipients undermines rule of law and may relieve RWAs from certain past GST demands, though the order may be appealed. en-us Thu, 17 Apr 2025 08:37:50 +0530 Thu, 17 Apr 2025 08:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14142 The Kerala High Court held that retrospective expansion of the definition of supply to treat association-member transactions as taxable was constitutionally infirm because mutuality requires distinct supplier and recipient; imposing tax retrospectively where registered persons could not collect tax from recipients undermines rule of law and may relieve RWAs from certain past GST demands, though the order may be appealed. Articles Goods and Services Tax - GST Thu, 17 Apr 2025 08:37:50 +0530 https://www.taxtmi.com/article/detailed?id=14142