https://www.taxtmi.com/caselaws?id=771713 The Supreme Court did not interfere with the High Court's finding that Rule 89(4) of the Central Goods and Services Tax Rules, 2017 operated retrospectively. The matter was remitted only for the limited purpose of examining the legality of the Circular dated 18 November 2019. The operative effect is that the retrospective operation issue remained undisturbed, while the circular's validity was left open for further consideration. en-us Mon, 19 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771713 The Supreme Court did not interfere with the High Court's finding that Rule 89(4) of the Central Goods and Services Tax Rules, 2017 operated retrospectively. The matter was remitted only for the limited purpose of examining the legality of the Circular dated 18 November 2019. The operative effect is that the retrospective operation issue remained undisturbed, while the circular's validity was left open for further consideration. Case-Laws GST Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771713