Rescission of notification under section 148 withdraws the prior GST notification, effective retrospectively with a saving clause. The Governor, on the Council's recommendation and invoking section 148 of the Goods and Services Tax Act, rescinds the earlier executive notification dated 24 November 2023, except insofar as things done or omitted before rescission are concerned. The rescission is declared to be effective from the first day of January, 2024, thereby withdrawing the prior notification prospectively while preserving prior actions and omissions by an express saving clause.
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.
Rescission of notification under section 148 withdraws the prior GST notification, effective retrospectively with a saving clause.
The Governor, on the Council's recommendation and invoking section 148 of the Goods and Services Tax Act, rescinds the earlier executive notification dated 24 November 2023, except insofar as things done or omitted before rescission are concerned. The rescission is declared to be effective from the first day of January, 2024, thereby withdrawing the prior notification prospectively while preserving prior actions and omissions by an express saving clause.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
