E-way bill blocking extension: the blocking and unblocking facility under the procedural rule is extended with retroactive effect. Amendment to a finance department notification extends the temporal scope of the e-way bill blocking and unblocking mechanism by substituting a later cut-off date for the earlier specified date, thereby prolonging the facility. The amendment is issued under the state GST statute on Council recommendation and is declared to have retrospective effect from the original cut-off date, altering only the operative period of the blocking/unblocking facility under the state's GST framework.
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.
E-way bill blocking extension: the blocking and unblocking facility under the procedural rule is extended with retroactive effect.
Amendment to a finance department notification extends the temporal scope of the e-way bill blocking and unblocking mechanism by substituting a later cut-off date for the earlier specified date, thereby prolonging the facility. The amendment is issued under the state GST statute on Council recommendation and is declared to have retrospective effect from the original cut-off date, altering only the operative period of the blocking/unblocking facility under the state's GST framework.
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