Rectification: Show Cause Notice quashed for period pre 9/10/2018 due to Notification 54/2018's prospective application.
Case-Laws
GST
The High Court rectified its previous order, holding that Notification No. 54/2018 Central Tax shall apply prospectively from 9th October 2018 only. Consequently, the show cause notice dated 31.03.2023, issued on the basis of retrospective operation of the said Notification for the period prior to 9.10.2018, was quashed as being without jurisdiction. The
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