Prospective effect

2 judgments tagged with this keyword in the official report. Filter or search within these · Subject index

• Directorate of Revenue Intelligence v. Raj Kumar Arora & Ors.
  2025 INSC 49817 April 2025Appeal(s) allowed

  Issue arose whether an offence u/s.8(c) of the NDPS Act could be said to have been made out when an accused “deals with” psychotropic substances mentioned in the Schedule to the NDPS Act but not figuring in Schedule I of the…

• State of Punjab & Ors. v. Trishala Alloys Pvt. Ltd.
  2025 INSC 23117 February 2025Dismissed

  Whether the State could amend the Punjab Value Added Tax Rules, 2005 to provide that the input tax credit (ITC) already earned on goods kept in stock could be availed at a reduced rate as the rate of tax on the goods stood…