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2021 (9) TMI 1534 - SC ORDERWhether the amended provision can be given prospective effect only? - HELD THAT:- The State is under statutory obligation to conclude the assessment process for the period prior to 01.07.2017 on the basis of unamended rules; and commence the assessment for the subsequent period as per the new regime which has come into force from 01.07.2017. The department is free to proceed with the assessment on the basis of unamended rules which, however, will be subject to challenge as may be available in law to the assessees before the appropriate Forum. The special leave petitions are disposed of accordingly.
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