Amendment to Advance Ruling Authority substitutes an authority member's name and operates with retrospective effect. Amendment under section 96 of the Assam Goods and Services Tax Act, 2017 substitutes the named individual at serial number 1 in the earlier notification with a different official as the designated member of the State Authority for Advance Ruling, and declares the substitution to have come into force from an earlier specified date for administrative purposes.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Advance Ruling Authority substitutes an authority member's name and operates with retrospective effect.
Amendment under section 96 of the Assam Goods and Services Tax Act, 2017 substitutes the named individual at serial number 1 in the earlier notification with a different official as the designated member of the State Authority for Advance Ruling, and declares the substitution to have come into force from an earlier specified date for administrative purposes.
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