GST laws – the return of retrospective amendments

After the uproar caused by the retrospective amendment following the Vodafone judgment, it might have been thought that retrospective amendments of tax laws were a thing of the past. Unfortunately, they have reappeared, this time in the context of the goods and services tax (GST). The retrospective amendment of section 140 of the Central Goods and Services Tax Act, 2017 (act), by the Central Goods…