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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 Notification ends extension of refund filing deadline for notified agencies, effective prospectively, preserving prior acts.</h1> The Central Government, invoking section 148 of the Central Goods and Services Tax Act, rescinds Notification No.20/2018 Central Tax that had extended the due date for filing refund applications by notified agencies, withdrawing that extension prospectively while preserving actions taken or omissions before rescission.

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