Notification Amendment: substitution of 'proviso to' clarifies application and applies retrospectively to prior notification. Amendment replaces the words 'provisions of' with 'proviso to' in Notification No. 27/2022 - State Tax. The State Government, invoking rule 8 authority of the Arunachal Pradesh GST Rules, 2017 on Council recommendation, declares the amendment retrospective and deems it to have come into force from 26th December, 2022 as published in the official Gazette.
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.
Notification Amendment: substitution of "proviso to" clarifies application and applies retrospectively to prior notification.
Amendment replaces the words "provisions of" with "proviso to" in Notification No. 27/2022 - State Tax. The State Government, invoking rule 8 authority of the Arunachal Pradesh GST Rules, 2017 on Council recommendation, declares the amendment retrospective and deems it to have come into force from 26th December, 2022 as published in the official Gazette.
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