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Amendment In CGST Rule 89(4) To Have Prospective Effect: Jharkhand High Court

Jharkhand High Court has ruled that the explanation inserted in Rule 89(4) of the CGST Rules, 2017, through Notification No. 14/2022-Central Tax dated 05.07.2022, is not of a clarificatory nature and. ....

Sumeet Gadodia , Ranjana Mukherjee , Anil Kumar , Rongon Mukhopadhyay , Deepak Roshan , Salona Mittal , Justices Rongon Mukhopadhyay , Central Tax , Amendment Rules , Tarun Gulati , Tata Steel , Gst Rule 89 4 , Jharkhand High Court , Justice Rongon Mukhopadhyay , Justice Deepak Roshan ,