https://www.taxtmi.com/caselaws?id=790080 An explanatory amendment to a GST rate notification could not be treated as a compulsory retrospective deeming fiction for all composite supplies; the text and circular indicated a regulatory valuation change from 01.01.2019 rather than an absolute retrospective levy. The assessment also failed because it did not first determine the essential character of the supplies, including whether they were works contracts creating immovable property or composite supplies relating to movable goods and services, or quantify the pre-01.01.2019 turnover. The assessment was therefore set aside and remanded for fresh consideration, while the challenge to the vires of the explanation was left open. en-us Wed, 15 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790080 An explanatory amendment to a GST rate notification could not be treated as a compulsory retrospective deeming fiction for all composite supplies; the text and circular indicated a regulatory valuation change from 01.01.2019 rather than an absolute retrospective levy. The assessment also failed because it did not first determine the essential character of the supplies, including whether they were works contracts creating immovable property or composite supplies relating to movable goods and services, or quantify the pre-01.01.2019 turnover. The assessment was therefore set aside and remanded for fresh consideration, while the challenge to the vires of the explanation was left open. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790080