SEZ tax demand for Jul 2017-Mar 2018 challenged over retroactive Rule 30(4) amendment; order quashed as jurisdictionless
Case-Laws
GST
The dominant issue was whether the demand for July 2017 to March 2018 could be confirmed by relying on an amended Rule 30(4) of the SEZ Rules and a subsequent circular. Since both the amendment (effective from 21.09.2018) and the circular (dated 12.09.2019) operated prospectively, their application to the earlier tax period was contrary to the governing
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