Rescission of notification: prior state-GST notification withdrawn, with a saving for actions taken before rescission and prospective effect. Notification No. 11/2018, issued under section 164 of the Delhi Goods and Services Tax Act, 2017, rescinds Notification No. 74/2017-State Tax, subject to a saving for actions done or omitted before rescission; the rescission withdraws the earlier administrative instrument and operates prospectively from the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
Rescission of notification: prior state-GST notification withdrawn, with a saving for actions taken before rescission and prospective effect.
Notification No. 11/2018, issued under section 164 of the Delhi Goods and Services Tax Act, 2017, rescinds Notification No. 74/2017-State Tax, subject to a saving for actions done or omitted before rescission; the rescission withdraws the earlier administrative instrument and operates prospectively from the notified commencement date.
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