Supreme Court of India
Director General of Foreign Trade and Anr. v. M/s. Kanak Exports and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
9 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that Notification No. 48/2005 dated February 20, 2006 and Notification No. 8/2006 dated June 12, 2006 cannot be applied retrospectively and they would c be effective only from the dates they were issued.
Judgment, page 141
Authorities it was built on
- 1986 State of Madhya Pradesh & Ors. v. Nandlal Jaiswal & Ors.
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 1994 Kasinka Trading and Anr. Etc. Etc> v. Union of India and Anr.
- 2001 Balco Employees Union (regd.) v. Union of India and Ors.
- 1983 A.a Calton v. The Director of Education & Another
- 1985 Sakuru v. Tanaji
- 2012 Union of India & Ors. v. N.R. Parmar & Ors.
- 1961 Trimbak Damodhar Raipurkar v. Assaram Hiraman Patil and Ors.
- 2006 Union of India and Ors. v. M/s Asian Food Industries
- 2013 State of Rajasthan and Others v. M/s. Basant Agrotech (india) Ltd.
- 1980 Regional Transport Officer Chittoor Etc. v. Associated Transport, Madras (p) Ltd. & Ors.
- 1968 Keshavlal Jethalal Shah v. Mohanlal Bhagwandas & Anr.
- 1961 Jivabhai Purshottam v. Chhagan Karson and Others
- 1998 Zippers Karamchari Union v. Union of India and Ors.
- 1980 Accountant General & Anr. Etc. Etc. v. S. Doraiswamy & Ors. Etc. Etc.
Where later benches applied it
- 2023 Union of India and Ors. v. Cosmo Films Limited
- 2022 M/s Hero Motocorp Ltd v. Union of India & Ors.
- 2019 Union of India & Ors. v. M/s Unicorn Industries
- 2024 Association for Democratic Reforms & Anr. v. Union of India & Ors.
- 2020 Union of India and Others v. Agricas Llp and Others Etc.
- 2020 Union of India & Another Etc. Etc. v. M/s V.v.f Limited & Another Etc. Etc.
- 2020 Internet and Mobile Association of India v. Reserve Bank of India
- 2020 M/s. Nola Ram Dulichand Dal Mills & Anr. v. Union of India & Ors.
- 2019 Swiss Ribbons Pvt. Ltd. & Anr. v. Union of India & Ors.
Of those, 3 relied on · 6 referred to
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