https://www.taxtmi.com/caselaws?id=787246 Section 5 power does not permit retrospective amendment or withdrawal that divests vested or accrued rights; applying this principle the HC held the Notification purporting to withdraw the Transport and Marketing Assistance (TMA) scheme with retrospective effect inconsistent with limits on delegated legislation and the settled rules against retrospective deprivation. Consequently the court quashed the retrospective operation of the 25.03.2022 Notification, declared it to operate prospectively from issuance only, and directed that petitioners' claims and benefits accrued prior to 25.03.2022 be processed and extended. en-us Thu, 05 Feb 2026 00:00:00 +0530 Sun, 01 Mar 2026 09:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787246 Section 5 power does not permit retrospective amendment or withdrawal that divests vested or accrued rights; applying this principle the HC held the Notification purporting to withdraw the Transport and Marketing Assistance (TMA) scheme with retrospective effect inconsistent with limits on delegated legislation and the settled rules against retrospective deprivation. Consequently the court quashed the retrospective operation of the 25.03.2022 Notification, declared it to operate prospectively from issuance only, and directed that petitioners' claims and benefits accrued prior to 25.03.2022 be processed and extended. Case-Laws Customs Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787246