Prospective operation Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

Finance Act, 2025 Amendment prospective; No 10% penalty pre-deposit for appeals arising from pre-01-10-2025 GST proceedings: GSTAT

The Tribunal held that the proviso inserted to Section 112(8) of the CGST Act by the Finance Act, 2025 does not operate retrospectively. Since the proceedings had commenced prior to 01-10-2025, the appellant’s vested right of appeal could not be burdened by a subsequently introduced condition requiring pre-deposit of 10 % of the penalty.

Section156(3) CrPC application directions

Case Briefs Supreme Court

SC clarifies prospective nature of direction in 2015’s Priyanka Shrivastava case on Section 156(3) CrPC applications being supported by affidavit

“The judgment of the Court will always be retrospective in nature unless the judgment itself specifically states that the judgment will operate prospectively”.

Case Briefs High Courts

MP Municipalities Ordinance amending ‘period to move no-confidence motion against Municipal Council Head’ has retroactive operation: MP High Court

The Court criticised the state of uncertainty among various officers due to inconsistent application of the Ordinance and suggested that the State Government should have provided clarity.