Deemed commencement makes a GST notification retrospective, rendering its provisions operable from an earlier effective date. An erratum to a Commercial Taxes and Registration Department notification adds a deeming provision declaring that the referenced notification shall be deemed to have come into force from an earlier date, thereby retroactively altering the notification's effective date and confirming that its provisions operate from that prior date.
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.
Deemed commencement makes a GST notification retrospective, rendering its provisions operable from an earlier effective date.
An erratum to a Commercial Taxes and Registration Department notification adds a deeming provision declaring that the referenced notification shall be deemed to have come into force from an earlier date, thereby retroactively altering the notification's effective date and confirming that its provisions operate from that prior date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.