Notification amendment: substitution of prescribed dates extends the notification's temporal scope, given retrospective effect. Amendment substitutes two prescribed dates in the first paragraph of the earlier tax notification, replacing each originally prescribed date with a later date, thereby extending the notification's temporal scope. The amendment is issued under delegated GST authority on the Council's recommendation and is declared to be deemed to have come into force from an earlier specified date, giving retrospective effect to the date substitutions.
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Provisions expressly mentioned in the judgment/order text.
Notification amendment: substitution of prescribed dates extends the notification's temporal scope, given retrospective effect.
Amendment substitutes two prescribed dates in the first paragraph of the earlier tax notification, replacing each originally prescribed date with a later date, thereby extending the notification's temporal scope. The amendment is issued under delegated GST authority on the Council's recommendation and is declared to be deemed to have come into force from an earlier specified date, giving retrospective effect to the date substitutions.
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