Proviso substitution under Section 22: notification amended to reference the Explanation's clause altering applicability of registration. Amends a GST notification by substituting the proviso's reference to the constitutional provision with a reference to the first proviso to sub-section (1) of Section 22 read with clause (iii) of the Explanation to that section, shifting the legal basis of the proviso to that provision; made under the State GST Act and effective from 1 February 2019.
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.
Proviso substitution under Section 22: notification amended to reference the Explanation's clause altering applicability of registration.
Amends a GST notification by substituting the proviso's reference to the constitutional provision with a reference to the first proviso to sub-section (1) of Section 22 read with clause (iii) of the Explanation to that section, shifting the legal basis of the proviso to that provision; made under the State GST Act and effective from 1 February 2019.
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