Rescission of notification: prior administrative notification withdrawn effective from start of year, except actions previously done. Rescission of Notification No.1487-F.T. is effected under Section 148 of the West Bengal Goods and Services Tax Act, 2017, withdrawing the earlier departmental notification dated 24th August, 2023, while expressly preserving the legal effect of things done or omitted before the rescission; the rescission is deemed effective from the first day of January and notes correspondence with a central notification.
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Provisions expressly mentioned in the judgment/order text.
Rescission of notification: prior administrative notification withdrawn effective from start of year, except actions previously done.
Rescission of Notification No.1487-F.T. is effected under Section 148 of the West Bengal Goods and Services Tax Act, 2017, withdrawing the earlier departmental notification dated 24th August, 2023, while expressly preserving the legal effect of things done or omitted before the rescission; the rescission is deemed effective from the first day of January and notes correspondence with a central notification.
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