https://www.taxtmi.com/caselaws?id=796701 Retrospective application of amended Rule 42(3) of the Central Goods and Services Tax Rules, 2017 was challenged in relation to reversal of input tax credit, interest and penalty for credit availed before the amendment took effect on 1 April 2019. The petition was withdrawn after the availability of an appellate remedy before the GSTAT was noted. The petitioner was permitted to file an appeal with the statutory pre-deposit and raise all available questions of law and fact. en-us Tue, 14 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796701 Retrospective application of amended Rule 42(3) of the Central Goods and Services Tax Rules, 2017 was challenged in relation to reversal of input tax credit, interest and penalty for credit availed before the amendment took effect on 1 April 2019. The petition was withdrawn after the availability of an appellate remedy before the GSTAT was noted. The petitioner was permitted to file an appeal with the statutory pre-deposit and raise all available questions of law and fact. Case-Laws GST Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796701