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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: substituted commencement date to 15 May while notification deemed effective from 1 April.</h1> The notification amends paragraph 4 of the earlier Uttarakhand GST notification by substituting '1st day of April, 2024' with '15th day of May, 2024'. Issued under section 148 of the Uttarakhand GST Act, the amendment further states that the notification shall be deemed to have come into force from 1st day of April, 2024, thereby preserving the earlier operative commencement despite the textual substitution.

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