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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>Rescission of UTGST rate notification: prior rates revoked, subject to actions taken before rescission from notified date</h1> The Government, exercising statutory authority under the Union Territory GST framework and acting on the Council's recommendation, rescinds Notification No. 45/2017-Union Territory Tax (Rate), subject to a savings clause preserving things done or omitted before rescission; the rescission takes effect on the notified commencement date.

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