Extension of notification deadline revises the statutory cut-off and makes the amendment operative retrospectively to the prior deadline. Amendment under section 148 of the Meghalaya Goods and Services Tax Act replaces the date in the second proviso of the third paragraph of Notification No.21/2019-State Tax, substituting the earlier cut-off date with a later one. The notification further declares that the amendment is deemed to have come into force from the earlier cut-off date, thereby giving retrospective effect to the substitution.
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.
Extension of notification deadline revises the statutory cut-off and makes the amendment operative retrospectively to the prior deadline.
Amendment under section 148 of the Meghalaya Goods and Services Tax Act replaces the date in the second proviso of the third paragraph of Notification No.21/2019-State Tax, substituting the earlier cut-off date with a later one. The notification further declares that the amendment is deemed to have come into force from the earlier cut-off date, thereby giving retrospective effect to the substitution.
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