Rescission of notification withdraws earlier State Tax notice retrospectively, while preserving prior actions taken before withdrawal. Rescission of Notification No. 30/2023-State Tax withdraws that earlier State Tax notification, while preserving effects of actions or omissions completed before rescission; the rescission is declared effective from the commencement of the calendar year in which the instrument is issued and is exercised under the State GST statutory power to rescind notifications.
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Provisions expressly mentioned in the judgment/order text.
Rescission of notification withdraws earlier State Tax notice retrospectively, while preserving prior actions taken before withdrawal.
Rescission of Notification No. 30/2023-State Tax withdraws that earlier State Tax notification, while preserving effects of actions or omissions completed before rescission; the rescission is declared effective from the commencement of the calendar year in which the instrument is issued and is exercised under the State GST statutory power to rescind notifications.
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