Rescission under section 164 withdraws a prior GST notification, preserving acts done before the effective date. Rescission of a prior GST notification is effected under section 164 of the State Goods and Services Tax Act. The State Government withdraws the earlier notification issued as G.O.Ms.No.25, Revenue (CT-II) Department, Dated:31-01-2018, with the rescission taking effect from 02.02.2018, subject to preservation of acts done or omissions made before that date.
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Provisions expressly mentioned in the judgment/order text.
Rescission under section 164 withdraws a prior GST notification, preserving acts done before the effective date.
Rescission of a prior GST notification is effected under section 164 of the State Goods and Services Tax Act. The State Government withdraws the earlier notification issued as G.O.Ms.No.25, Revenue (CT-II) Department, Dated:31-01-2018, with the rescission taking effect from 02.02.2018, subject to preservation of acts done or omissions made before that date.
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