Rescission of prior tax notification withdraws a state GST rate instrument while preserving prior actions under a saving clause. The State Government, under section 11(1) of the Tripura State Goods and Services Tax Act and on the Council's recommendation, rescinds the earlier finance department notification setting a State tax rate, subject to a saving clause preserving things done or omitted before rescission; the rescission is ordered by the Finance Department by Governor's authority and specifies an effective commencement date.
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Provisions expressly mentioned in the judgment/order text.
Rescission of prior tax notification withdraws a state GST rate instrument while preserving prior actions under a saving clause.
The State Government, under section 11(1) of the Tripura State Goods and Services Tax Act and on the Council's recommendation, rescinds the earlier finance department notification setting a State tax rate, subject to a saving clause preserving things done or omitted before rescission; the rescission is ordered by the Finance Department by Governor's authority and specifies an effective commencement date.
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