Want to be a
Soolegal Member
NOTIFICATION MUST BE CLARIFICATORY OR CURATIVE IN NATURE TO APPLY RETROSPECTIVELY

In the case of M/s. L. R. Brothers Indo Flora Ltd. v. Commissioner of Central Excise (Civil Appeal No. 7157 of 2008), the Hon’ble Supreme Court of India, vide Judgment dated 01.09.2020 held that for a #notification to apply #retrospectively, it must be established that the previous notification had any omission, mistake or error in it and as a result, the #amended notification has been passed to rectify the said mistake.


To read more, please visit the link below:


http://www.theindianlawyer.in/blog/2020/09/06/notification-must-be-clarificatory-or-curative-in-nature-to-apply-retrospectively/


#supremecourt #retrospective #legislation #notification #amendment

Active Members view all