Rescission of tax-rate notification removes prior state GST rate instrument while preserving prior actions and omissions. Rescinds a prior State Tax (Rate) notification by withdrawing the earlier state GST rate instrument published in the official Gazette, while preserving actions done or omitted before rescission under a savings clause. The rescission is effected by the empowered executive authority on the Council's recommendation and is declared to commence from a specified effective date, with publication and amendment references recorded for administrative traceability.
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Provisions expressly mentioned in the judgment/order text.
Rescission of tax-rate notification removes prior state GST rate instrument while preserving prior actions and omissions.
Rescinds a prior State Tax (Rate) notification by withdrawing the earlier state GST rate instrument published in the official Gazette, while preserving actions done or omitted before rescission under a savings clause. The rescission is effected by the empowered executive authority on the Council's recommendation and is declared to commence from a specified effective date, with publication and amendment references recorded for administrative traceability.
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