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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>Punjab GST Rules amendment confirms retrospective commencement and omits specified rules while redefining Authority and duties.</h1> The Punjab GST (Fifth Amendment) Rules, 2023, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137; retitle rule 127 from 'Duties' to 'Functions' and replace duty language with 'The authority shall discharge the following functions, namely:'; and substitute the Explanation to define Authority as the Authority notified under subsection (2) of section 171 of the Act.

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