The doctrine of prospective overruling is applied when a constitutional court overrules a...

The doctrine of prospective overruling is applied when a constitutional court overrules a well-established precedent by declaring a new rule but limits its application to future situations to avert injustice or hardships. The US Supreme Court has considered the existence of a statute or judicial decision as an "operative fact" having consequences that cannot be ignored, and the effect of a subsequent ruling on invalidity must be considered in light of various aspects. The Indian Supreme Court has adopted this doctrine, partly inspired by US jurisprudence. In cases like Golakh Nath v. State of Punjab and Jindal Stainless Ltd. v. State of Haryana, the Court applied the doctrine. Considering the substantial amount of tax demands and the delay ..... .....

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