Repeal and savings preserve prior GST compensation actions despite repeal of the amendment ordinance. The Ordinance is repealed, but anything done or any action taken under the Goods and Services Tax (Compensation to States) Act, 2017, as amended by the Ordinance, is deemed to have been done or taken under the Act as amended by the Amendment Act. The provision preserves continuity of acts and actions despite repeal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Repeal and savings preserve prior GST compensation actions despite repeal of the amendment ordinance.
The Ordinance is repealed, but anything done or any action taken under the Goods and Services Tax (Compensation to States) Act, 2017, as amended by the Ordinance, is deemed to have been done or taken under the Act as amended by the Amendment Act. The provision preserves continuity of acts and actions despite repeal.
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