retrospectively Archives

Non-filing of GST returns for some period does not mean taxpayer’s GST registration will be cancelled retrospectively: Delhi HC

“The registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit do so. Such satisfaction cannot be subjective but must be based on some objective criteria.”

Case Briefs Supreme Court

‘Written Grounds of arrest by ED not necessary under S. 19 PMLA and Art. 22’; Vijay Madanlal holds the field, Pankaj Bansal not applicable retrospectively: SC

“Non furnishing of grounds of arrest in writing till the date of pronouncement of judgment in Pankaj Bansal case could neither be held to be illegal, nor the action of the officer concerned in not furnishing the same in writing could be faulted with.”

Case Briefs High Courts

Can scheme for compassionate appointments adopted by Regional Rural Banks operate retrospectively? Allahabad HC refers to Larger Bench

“Compassionate appointment is never a part of service condition of any employee or a vested right”