{"id":5464,"date":"2025-08-22T16:36:04","date_gmt":"2025-08-22T11:06:04","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5464"},"modified":"2025-08-27T10:59:40","modified_gmt":"2025-08-27T05:29:40","slug":"sc-dismisses-slp-amendment-to-rule-895-applies-retrospectively","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/sc-dismisses-slp-amendment-to-rule-895-applies-retrospectively","title":{"rendered":"SC Dismisses SLP | Amendment to Rule 89(5) Applies Retrospectively"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000402274\/slp-dismissed-against-order-of-hc-that-amendment-to-rule-895-changing-calculation-of-refund-is-clarificatory-and-applies-retrospectively\"><span class=\"TextRun SCXW150838120 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW150838120 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Union of India<\/span> <span class=\"NormalTextRun SCXW150838120 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Versus<\/span> <span class=\"NormalTextRun SCXW150838120 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Tirth Agro Technology Pvt. Ltd.<\/span> <span class=\"NormalTextRun SCXW150838120 BCX0\" data-ccp-parastyle=\"Body-All Documents\">(2025) 33 Centax 114 (S.C.)<\/span><\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000027241\">Manoj Misra<\/span>\u00a0<\/strong>&amp; <strong><span id=\"111170000000064974\">Ujjal Bhuyan<\/span><\/strong>, JJ.<\/li>\n<li><strong>S\/Shri\u00a0<span id=\"111170000000033294\">N. Venkataraman<\/span>, <\/strong>A.S.G.,\u00a0<strong><span id=\"111170000000099790\">Gurmeet Singh Makker<\/span>,<\/strong> AOR,<span id=\"111170000000110193\">V.C.<\/span><strong><span id=\"111170000000110193\"> Bharathi<\/span>,\u00a0<span id=\"111170000000098856\">Digvijay Dam<\/span>,\u00a0<span id=\"111170000000166818\">Ms Prerna Dhal <\/span><\/strong>and\u00a0<strong><span id=\"111170000000111405\">Gautam Kumar<\/span><\/strong>, Advs. for the Petitioner.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW233994766 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The petitioners had filed refund applications under section 54 of the CGST Act and the Gujarat GST Act on account of inverted duty structure, which were granted on the basis of the formula then existing under Rule 89(5) of the CGST Rules and Gujarat GST Rules. Subsequently, the formula was amended vide <\/span><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2018<\/span><\/span><span class=\"TextRun SCXW233994766 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Notification No. 14\/2022-Central Tax, dated 05-07-2022\u2019<\/span><\/span><span class=\"TextRun SCXW233994766 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">, and on that basis the petitioners filed rectification applications seeking differential refund under the amended formula. The claims were rejected on the ground that refund had already been granted as per the old formula and that the amendment was prospective in nature. The jurisdictional authority relied on<\/span><\/span><span class=\"TextRun SCXW233994766 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> \u2018Circular No. 181\/22, dated 10-11-2022\u2019<\/span><\/span><span class=\"TextRun SCXW233994766 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">, which clarified that the amendment was not clarificatory and would apply only prospectively. The High Court, relying upon its decision in <\/span><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2018<\/span><\/span><span class=\"TextRun SCXW233994766 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Ascent Meditech Ltd. v. UOI 2025 (93) G.S.T.L. 85\/(2024) 24 Centax 405 (Guj.)<\/span><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2019<\/span><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">,<\/span><\/span><span class=\"TextRun SCXW233994766 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> held that such rejection was unsustainable and that the amended Rule 89(5) was curative and <\/span><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">clarificatory in nature, thereby applying retrospectively. It was further held that <\/span><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2018<\/span><\/span><span class=\"TextRun SCXW233994766 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Circular No. 181\/22, dated 10-11-2022<\/span><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2019<\/span><\/span><span class=\"TextRun SCXW233994766 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW233994766 BCX0\" data-ccp-parastyle=\"Body-All Documents\">, to the extent it denied such retrospective application, was contrary to law, and that rectification applications filed within the prescribed period of two years were maintainable. The matter was accordingly placed before the Supreme Court by way of Special Leave Petition.<\/span><\/span><span class=\"EOP SCXW233994766 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i><span class=\"TextRun SCXW110814738 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW110814738 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Supreme <\/span><\/span>Court Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW110814738 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW110814738 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The Hon\u2019ble Supreme Court held that the very decision of the Gujarat High Court in Ascent Meditech Ltd. v. UOI, which had been relied upon by the High Court to grant relief in the present matter, had already been challenged by the Union of India in <\/span><span class=\"NormalTextRun SCXW110814738 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2018<\/span><\/span><span class=\"TextRun SCXW110814738 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW110814738 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Union of India v. Ascent Meditech Ltd., (2025) 29 Centax 78 (S.C.)<\/span><span class=\"NormalTextRun SCXW110814738 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2019<\/span><span class=\"NormalTextRun SCXW110814738 BCX0\" data-ccp-parastyle=\"Body-All Documents\">,<\/span><\/span><span class=\"TextRun SCXW110814738 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW110814738 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> and the Special Leave Petition therein was dismissed. Since the said decision had attained finality, the Court found no ground for interference. The SLP was accordingly dismissed. The ruling affirms that the amendment to Rule 89(5) introduced by <\/span><span class=\"NormalTextRun SCXW110814738 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2018<\/span><\/span><span class=\"TextRun SCXW110814738 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW110814738 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Notification No. 14\/2022-Central Tax, dated 05-07-2022<\/span><span class=\"NormalTextRun SCXW110814738 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2019<\/span><\/span><span class=\"TextRun SCXW110814738 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW110814738 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> is curative and clarificatory in nature, thereby operating retrospectively, and ensures that refund claims or rectification applications filed within the limitation period under section 54(1) will be governed by the amended formula, providing certainty and uniformity in refund adjudication under inverted duty structure.<\/span><\/span><span class=\"EOP SCXW110814738 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2>List of Cases Reviewed<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2033%20Centax%2018%20%2F%20%5B2025%5D%20176%20taxmann.com%20793%20(Guj.)&amp;itemType=AP\">Tirth Agro Technology Pvt. Ltd. v. Union of India<\/a> \u2014 (2025) 33 Centax 18 \/ [2025] 176 taxmann.com 793 (Guj.) \u2014\u00a0SLP Dismissed\u00a0[Para 3]<\/li>\n<\/ul>\n<h2>List of Cases Cited<\/h2>\n<ul>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%20(93)%20G.S.T.L.%2085%2F(2024)%2024%20Centax%20405%20(Guj.)%C2%A0%E2%80%94&amp;itemType=AP\">Ascent Meditech Ltd v. Union of India<\/a> \u2014 2025 (93) G.S.T.L. 85\/(2024) 24 Centax 405 (Guj.) \u2014\u00a0<i>Referred<\/i>\u00a0[Para 2]<\/div>\n<\/li>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2029%20Centax%2078%20(S.C.)&amp;itemType=AP\">Union of India v. Ascent Meditech Ltd<\/a> \u2014\u00a0(2025) 29 Centax 78 (S.C.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 2]<\/div>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Union of India Versus Tirth Agro Technology Pvt. Ltd. (2025)&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5523,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5464","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SC Dismisses SLP | Amendment to Rule 89(5) Applies Retrospectively<\/title>\n<meta name=\"description\" content=\"Supreme Court dismisses SLP, upholding HC ruling that amendment to Rule 89(5) on refund formula is clarificatory, curative, and applies retrospectively.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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