Retrospective notification effect declared, validating a tax notification from its deemed commencement and barring refunds. Clause 117 deems notification G.S.R. 746(E) to have been in force from 1 July 2017, retroactively validating its operative effect, and provides that ... Summary
Retrospective notification effect declared, validating a tax notification from its deemed commencement and barring refunds.
Clause 117 deems notification G.S.R. 746(E) to have been in force from 1 July 2017, retroactively validating its operative effect, and provides that central tax already collected which would not have been collected had the notification been in force shall not be refunded.
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