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1 - 3 of 3 (0.36 seconds)The Central Goods and Services Tax Act, 2017
Federation Of Indian Mineral ... vs Union Of India on 13 October, 2017
"26. The power to give retrospective effect to subordinate
legislation whether in the form of rules or regulations or
notifications has been the subject-matter of discussion in
several decisions rendered by this Court and it is not necessary
to deal with all of them--indeed it may not even be possible to
do so. It would suffice if the principles laid down by some of
these decisions cited before us and relevant to our discussion
are culled out. These are obviously relatable to the present set
of cases and are not intended to lay down the law for all cases
of retrospective operation of statutes or subordinate legislation.
The relevant principles are:
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