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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Amendments to GST Rules Don't Revive Non-Active Provisions; Existing Rights and Obligations Remain Unaffected</h1> When any rule, notification, or order under the Goods and Services Tax Act is amended, repealed, superseded, or rescinded, it does not revive anything not in force at that time. It does not affect the previous operation of the rule, notification, or order, nor any rights, obligations, penalties, or legal proceedings established under them. These legal elements remain enforceable as if the changes had not occurred, ensuring continuity and stability in legal and administrative processes despite amendments or repeals.