SC: Absence of Independent Witnesses is Not Fatal if Injured Eyewitness Testimony is Sterling  ||  Supreme Court: Prosthetic Limb Costs Must Be Compensated To Restore Victims’ Dignity  ||  Supreme Court: Probate Can be Revoked For Non-Impleadment of Parties and Suppression of Facts  ||  SC: Plaint Cannot be Rejected For Valuation or Court Fee Defects Without Chance to Rectify  ||  SC Rules Government Grants Act Overrides Rent Law, Sets Aside Eviction Proceeding Against Union Govt  ||  SC: Civil Court Has No Jurisdiction in Boundary Dispute Between Maharashtra Panchayat & Municipality  ||  Allahabad HC: Two Criminal Cases Insufficient to Label a Person as 'Goonda' and Harm Reputation  ||  Bom HC: Sprinkling Mustard Without Ill Intent Before a House is Not an Offence under Black Magic Act  ||  J&K&L HC: Preventive Detention Invalid When Based on Speculative Fear of Election Disturbance  ||  Bombay High Court: POSH Act Penalises False Complaints by Women But Not Those Who Instigate Them    

J&K&L HC: GST Refund is a Vested Right and Cannot Be Curtailed by Retrospective 2019 Amendment - (05 Jan 2026)

GOODS AND SERVICES TAX

Jammu and Kashmir and Ladakh High Court ruled that the 2019 GST amendment altering the limitation period for refund of unutilised input tax credit cannot be applied retrospectively to reject refund claims for periods before 1 February 2019.

Tags : GST REFUND   VESTED RIGHT   RETROSPECTIVE  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved