Rescission under Section 164 withdraws a prior GST notification while preserving actions and omissions taken before rescission. The State Government rescinds a prior departmental GST notification, exercising statutory authority, and makes the rescission prospective by expressly preserving the legal effect of acts done and omissions made before the rescission; the measure withdraws the earlier notification going forward but does not affect transactions or actions completed prior to rescission.
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.
Rescission under Section 164 withdraws a prior GST notification while preserving actions and omissions taken before rescission.
The State Government rescinds a prior departmental GST notification, exercising statutory authority, and makes the rescission prospective by expressly preserving the legal effect of acts done and omissions made before the rescission; the measure withdraws the earlier notification going forward but does not affect transactions or actions completed prior to rescission.
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