Effective date substitution alters the operative start of a state GST notification and its applicability. The State Government amends an earlier State Tax notification by substituting the operative date in paragraph 4 with a later calendar date, effected by a notification dated 6 May 2024. The notification further states that the amended instrument shall come into force from the 1st day of April, 2024, thereby both altering the specified effective date in the prior notification and setting an express commencement provision under the State's delegated legislative authority.
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.
Effective date substitution alters the operative start of a state GST notification and its applicability.
The State Government amends an earlier State Tax notification by substituting the operative date in paragraph 4 with a later calendar date, effected by a notification dated 6 May 2024. The notification further states that the amended instrument shall come into force from the 1st day of April, 2024, thereby both altering the specified effective date in the prior notification and setting an express commencement provision under the State's delegated legislative authority.
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