The Supreme Court of India struck down the retrospective application to amendment on Telangana (Value Added Tax) VAT Act on initiation of GST Regime. The VAT amendment was through an Ordinance, and was brought into force on 17.06.2017, i.e. 13 days before the time granted by the 101st Amendment Act, i.e. one year.
Source: www.taxscan.in
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