Amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.92/P.A.5/2017/S.23/2017, dated the 28th November, 2017. - S.O.36/P.A.5/2017/S.23/Amd./2019 - Punjab SGST
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Proviso substitution in Punjab GST notification revises statutory reference to Section 22 criteria, changing registration applicability under State law. Amendment substitutes in the notification's proviso the prior 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, thereby redirecting the statutory benchmark for the proviso's application; the amendment is declared to have come into force from the 1st day of 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 in Punjab GST notification revises statutory reference to Section 22 criteria, changing registration applicability under State law.
Amendment substitutes in the notification's proviso the prior 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, thereby redirecting the statutory benchmark for the proviso's application; the amendment is declared to have come into force from the 1st day of February, 2019.
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