Rescission of notification withdraws an earlier GST notification, retrospectively effective while preserving prior actions and compliance obligations. Rescission of a prior GST notification is effected by executive action, withdrawing Notification No.II(2)/CTR/917(e-5)/2017 except as to things done or omitted before such rescission. The notification is made under the statutory powers of the Governor on council recommendation, declares a retrospective commencement date and includes a saving provision preserving prior acts and omissions.
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.
Rescission of notification withdraws an earlier GST notification, retrospectively effective while preserving prior actions and compliance obligations.
Rescission of a prior GST notification is effected by executive action, withdrawing Notification No.II(2)/CTR/917(e-5)/2017 except as to things done or omitted before such rescission. The notification is made under the statutory powers of the Governor on council recommendation, declares a retrospective commencement date and includes a saving provision preserving prior acts and omissions.
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