Amendment not retrospective unless specifically stated

Brief of the Case

Gujarat High Court held In the case of Tata Teleservices vs. Union of India that while amending section 201 by Finance Act, 2014, it has been specifically mentioned  that the same shall be applicable w.e.f. 1/10/2014 and even considering the fact that proceedings for F.Y. 2007-08 and 2008-09 had become time barred as limitation under section 201(3)(i) already expired on 31/3/2011 and 31/3/2012, respectively, much prior to the amendment in section 201. Further considering the fact that

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