Aadhaar authentication exemption expanded to include an additional subsection, altering the notification's textual scope effective retrospectively. Amendment inserts sub-section (6A) or into the first paragraph of Notification No. 440-F.T. after the words 'hereby notifies that the provisions of', thereby expanding the statutory provisions covered by the Aadhaar authentication exemption. The amendment is made under powers of section 25(6D) of the West Bengal GST Act and is stated to have come into force on the 24th day of September, 2021.
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.
Aadhaar authentication exemption expanded to include an additional subsection, altering the notification's textual scope effective retrospectively.
Amendment inserts sub-section (6A) or into the first paragraph of Notification No. 440-F.T. after the words "hereby notifies that the provisions of", thereby expanding the statutory provisions covered by the Aadhaar authentication exemption. The amendment is made under powers of section 25(6D) of the West Bengal GST Act and is stated to have come into force on the 24th day of September, 2021.
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