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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>Effective date amendment: insertion of a new start date for a special procedure, deemed retroactively applicable to earlier notification.</h1> The notification inserts the words 'with effect from 1st day of January 2024' after the phrase prescribing the special procedure in notification No. 44/GST-2 (29th August 2023) and deems that insertion to have been effective from 29th August 2023, thereby modifying the temporal operation of the special procedure under the statutory delegation exercised by the executive.

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