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Delhi High Court Rejects Retrospective Application of Rule 89(4)(C) of CGST
Case Law Details
- Case Name
- Indian Herbal Store Pvt. Ltd. Vs Union Of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Indian Herbal Store Pvt. Ltd. Vs Union Of India & Ors. (Delhi High Court)
The Hon’ble Delhi High Court in the case of M/s. Indian Herbal Store Pvt. Ltd. vs. Union of India [W.P.(C) 9908/2021 and W.P.(C) 9912/2021 dated September 15, 2023] allowed the writ petition and held that the Rule 89(4)(C) of the Central Goods and Services Rules, 2017 (“the CGST Rules”) would not have any retrospective application. The Hon’ble High Court while relying upon the judgment of the Hon’ble Karnataka High Court in M/s. Tonbo Imaging India Pvt. Ltd. vs. Union of India and Others [W.P.(C) No. 13...
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