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        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.

        <h1>Date substitution in State GST notification shifts the operative date to a later specified day for compliance.</h1> The State Government, under section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017, amends Notification No.14/2019 State Tax by substituting the earlier specified operative date with a newly specified operative date in the prior notification, thereby altering the temporal applicability of that notification as set out in the amending notification.

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