Retrospective amendment alters effective and deemed commencement dates for state GST procedure by government authority. The Governor, acting under section 148 of the Assam Goods and Services Tax Act, amends the earlier Finance Department notification by inserting the words 'with effect from 1st day of January 2024' after the phrase notifying a special procedure, deems that insertion to have been effective from 31st July 2023, and declares the notification to be deemed in force from 25th September 2023.
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Provisions expressly mentioned in the judgment/order text.
Retrospective amendment alters effective and deemed commencement dates for state GST procedure by government authority.
The Governor, acting under section 148 of the Assam Goods and Services Tax Act, amends the earlier Finance Department notification by inserting the words "with effect from 1st day of January 2024" after the phrase notifying a special procedure, deems that insertion to have been effective from 31st July 2023, and declares the notification to be deemed in force from 25th September 2023.
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