“Retrospective amendment” in GST law: Time frame prescribed by tax department more of a direction says Delhi High Court

MUMBAI: The tax department’s amendment around  transition credit  under the Goods and Services Tax (GST)  framework  was more of a direction,  the Delhi High Court  has said. The court would also hear more about 25  companies that had not been able to claim transitional tax credit had dragged the government to court over a retrospective amendment in  GST &nb…