Commencement of Section 140: notification deems the provision retroactively effective, prescribing its operative commencement date. The Government issues a statutory notification appointing a deemed commencement date for a provision of the Jammu and Kashmir Goods and Services Tax Act, declaring that the provision shall be treated as having come into force on a prior specified date. The notification invokes executive authority under the Act and references a prior central order concerning the region as the basis for the administrative appointment, producing retrospective operative effect for legal and administrative purposes.
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.
Commencement of Section 140: notification deems the provision retroactively effective, prescribing its operative commencement date.
The Government issues a statutory notification appointing a deemed commencement date for a provision of the Jammu and Kashmir Goods and Services Tax Act, declaring that the provision shall be treated as having come into force on a prior specified date. The notification invokes executive authority under the Act and references a prior central order concerning the region as the basis for the administrative appointment, producing retrospective operative effect for legal and administrative purposes.
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