Rescission of notification restores prior tax position, deemed effective from an earlier operative date for administrative purposes. The Commissioner, exercising statutory GST powers on council recommendation, rescinds the earlier State Tax notification No. 76/2020 while preserving actions done or omitted before rescission; the rescission is declared to be deemed effective from an earlier operative date, and a savings provision maintains the legal effect of prior acts.
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.
Rescission of notification restores prior tax position, deemed effective from an earlier operative date for administrative purposes.
The Commissioner, exercising statutory GST powers on council recommendation, rescinds the earlier State Tax notification No. 76/2020 while preserving actions done or omitted before rescission; the rescission is declared to be deemed effective from an earlier operative date, and a savings provision maintains the legal effect of prior acts.
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