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HomeGSTEndorsement Requirement Can’t Apply Retrospectively: Karnataka HC Quashes GST Demand Based on...

Endorsement Requirement Can’t Apply Retrospectively: Karnataka HC Quashes GST Demand Based on Prospective SEZ Rules 

GST

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By Mariya Paliwala
Endorsement Requirement Can’t Apply Retrospectively: Karnataka HC Quashes GST Demand Based on Prospective SEZ Rules

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The Karnataka High Court has quashed a Goods and Service Tax (GST) demand raised for the period July 2017 to March 2018, holding that amended Special Economic Zone(SEZ) Rules and a subsequent circular cannot be applied retrospectively. The tax authorities acted without jurisdiction by relying on requirements that came into force after the relevant tax…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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