Repeal and saving preserves actions taken under the earlier ordinance while repealing it and maintaining legal continuity. The provision repeals the 2017 Ordinance extending the Central Goods and Services Tax framework to Jammu and Kashmir, while preserving actions already taken under it. Anything done or any action taken under the Ordinance is deemed to have been done or taken under the corresponding provisions of the Act, ensuring continuity after 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 saving preserves actions taken under the earlier ordinance while repealing it and maintaining legal continuity.
The provision repeals the 2017 Ordinance extending the Central Goods and Services Tax framework to Jammu and Kashmir, while preserving actions already taken under it. Anything done or any action taken under the Ordinance is deemed to have been done or taken under the corresponding provisions of the Act, ensuring continuity after repeal.
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