Retrospective Tax Amendments Struck Down as Unconstitutional, Protecting Taxpayers from Arbitrary Legislative Overreach
Case-Laws
GST
HC declared amendments to CGST and KGST Acts unconstitutional, finding retrospective modifications ultra vires the Constitution. The court held that legislative amendments improperly expanded the definition of “supply” and “service” by disregarding the principle of mutuality. The retrospective taxation violated fundamental principles of fairness and Rule
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