Rescission of notification under section 148 withdraws a prior state GST notification, preserving pre rescission actions. Rescission of a prior state GST notification: the Lieutenant Governor, under section 148 of the Delhi Goods and Services Tax Act, 2017, rescinds Government Notification No. 30/2023-State Tax, withdrawing its operative effect while preserving actions done or omitted before rescission; the rescission takes effect from the first day of January, 2024.
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Provisions expressly mentioned in the judgment/order text.
Rescission of notification under section 148 withdraws a prior state GST notification, preserving pre rescission actions.
Rescission of a prior state GST notification: the Lieutenant Governor, under section 148 of the Delhi Goods and Services Tax Act, 2017, rescinds Government Notification No. 30/2023-State Tax, withdrawing its operative effect while preserving actions done or omitted before rescission; the rescission takes effect from the first day of January, 2024.
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