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Gujarat HC struck down notifications that retroactively stripped exporters of Service Exports from India Scheme benefits, ruling that Section 5 of the Foreign Trade Act cannot be applied retrospectively. The decision safeguards vested export incentives for firms relying on SEIS.
Bombay High Court rules that the 2022 amendment to Section 173(2) of the Motor Vehicles Act, which bars appeals for awards below Rs. 1 lakh, applies to pending appeals filed before the amendment. The decision impacts insurers and claimants by dismissing appeals involving smaller compensation amounts, even if filed prior to the amendment.
Supreme Court rules that while retrospective withdrawal of tax exemptions is constitutionally valid, imposing penalties or interest for periods before the amendment violates fairness. The judgment protects dealers from retroactive financial burdens, setting a precedent for tax reassessment proceedings under the Karnataka Sales Tax Act.
Karnataka High Court upholds the constitutional validity of amendments altering civil courts' appellate jurisdiction but restricts their retrospective effect to exclude concluded proceedings. The ruling ensures pending appeals are transferred to District Courts while safeguarding vested rights, setting a precedent for balancing legislative intent with judicial protection of accrued legal entitlements.
Kerala High Court holds that a 2020 Government Order mandating a 25% stamp duty deposit for appeals cannot be applied retrospectively to orders passed in 2018. The ruling reinforces the principle that procedural conditions affecting the right to appeal cannot be imposed retroactively, impacting litigants challenging pre-2020 stamp duty demands.
Sikkim High Court clarifies that mandatory pre-institution mediation under Section 12A of the Commercial Courts Act does not apply to suits filed before the 20.08.2022 amendment, shielding litigants from procedural dismissals. The ruling ensures legal certainty for pending commercial disputes and reinforces the non-retrospective application of procedural amendments.
Rajasthan High Court quashes retrospective withdrawal of pension regulations, affirming that vested rights cannot be nullified by executive action despite procedural compliance.