effect given by S. 52 to Notification No. 22 of 1982, dated 23-3-1982, with effect from 19-6-1980 is in effect ... exemption under that notification and intended that the said exemption notification shall apply with effect from 19-6-1980. No doubt, Notification
notification with effect from 19th June, 1980. The object of enacting Section 52 of the Finance Act giving retrospective effect to Notification ... exemption under that notification and intended that the said exemption notification shall apply with effect from 19th June, 1980. No doubt, Notification
made to the notification of 3/7/87
amending the 1981 notification with retrospective effect so as to
exclude what may be described in brief ... Section 12(2) excludes issuance of a
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notification rescinding an earlier notification with retrospective effect.
Reliance on this submission has also been placed
implication confers on the Government the power to issue notification with retrospective effect, the impugned notification is bad in law. He submitted that the Government ... notification otherwise provides," could also be interpreted as to mean that the Government had the power to issue a notification with retrospective effect
retrospective date. Learned counsel has also pointed out that legislation alone can clothe the executive with the power to issue a notification from retrospective effect ... grant exemption with retrospective effect.
An authority which has the power to make subordinate legislation cannot make it with retrospective effect unless
with retrospective effect. By notification dated March 31, 1998, notification dated January 7, 1998 has been cancelled and a fresh notification levying tax from April ... goods and the like.
29. In Commercial Tax Officer v. Biswanath Jhunjhunwala retrospective amendment was held applicable not only to incomplete assessment but also
assessee. The notification, therefore, merits and should
be given retrospective effect. Notification was procedural and necessary
adjunct to the Section enforced with effect from ... assessee. The notification, therefore, merits acceptance and should be
given retrospective effect. Notification was procedural and necessary adjunct to the
Section enforced with effect from
onwards but will not have
any retrospective effect for exports effected till 25.03.2022 and otherwise
covered by the notification dated 09.09.2021.
16. However ... which the
TMA Scheme was effected in terms of the notification dated 27.02.2019
read with notification dated 29.03.2019, a notification on 17.03.2020 was
issued making
this Amendment
Notification dated 19.07.2021 as the issue involved in all the appeals is
whether this Amendment Notification would have retrospective effect from
the date ... explanation added in the notification 45/2017-Cus by
Notification No 36/2021-Customs dated 19.07.2021 will
have retrospective effect as it does not change
respondent by the notification dated 2nd
November, 1994 could not be withdrawn by a subsequent
notification with retrospective effect. In this connection, we may
rely ... such notification:
Provided that no notification having the effect of
increasing the liability to tax of dealer shall be issued
with retrospective effect under this
