Rescinds the Commercial Taxes and Registration Department Notification No.II(2)/CTR/79(h-3)/2018, dated the 23rd January, 2018. - G.O. Ms. No. 35 - Tamil Nadu SGST
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Rescission of notification under Section 128 removes earlier notification's effect, preserving prior actions within GST administrative framework. Rescission of a prior tax notification is effected under Section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, withdrawing Notification No.II(2)/CTR/79(h-3)/2018 and removing its operative force. The rescission includes a savings provision preserving actions done or omissions made before the rescission, so the withdrawal operates prospectively while maintaining legal certainty for past transactions and administrative acts.
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 of notification under Section 128 removes earlier notification's effect, preserving prior actions within GST administrative framework.
Rescission of a prior tax notification is effected under Section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, withdrawing Notification No.II(2)/CTR/79(h-3)/2018 and removing its operative force. The rescission includes a savings provision preserving actions done or omissions made before the rescission, so the withdrawal operates prospectively while maintaining legal certainty for past transactions and administrative acts.
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