Supreme Court Stays Kerala FIR Probe Against Ex-CM Pinarayi Vijayan, Kin for 10 Days  ||  Supreme Court: Courts Can Intervene When Free and Fair Elections are Tainted by Illegal Means  ||  Delhi HC: CJP Leaders Saurav Das, Ashutosh Ranka Withdraw Plea Against Judicial Custody  ||  Bombay HC Fines Junior Advocate Rs. 25K, Clerk Rs. 10K for Unauthorised Court Video Recording  ||  Bombay HC Expresses Concern as Mumbai Surpasses Delhi in Pollution Levels  ||  Supreme Court: Section 17A PC Act Does Not Cover Bribe Demands Unrelated to Official Duty  ||  Supreme Court Directs Centre to Promote Interim Compensation Scheme for Road Accident Victims  ||  Karnataka High Court Upholds Homicide Charge Against Father for Letting Minor Son Drive  ||  Karnataka High Court Grants Bail to Pan Masala Maker in Rs. 42 Crore Cess Evasion Case  ||  Karnataka High Court: Advocates Practising Without Clearing AIBE May Face Criminal Action    

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