Rescission of Uttar Pradesh SGST notification under GST law takes effect retrospectively, with past actions preserved. Rescission of a prior Uttar Pradesh SGST notification is issued under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council. The earlier notification dated 21 September 2023 is rescinded, subject to saving of things done or omitted to be done before the rescission. The notification is given retrospective effect from 1 January 2024.
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Provisions expressly mentioned in the judgment/order text.
Rescission of Uttar Pradesh SGST notification under GST law takes effect retrospectively, with past actions preserved.
Rescission of a prior Uttar Pradesh SGST notification is issued under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council. The earlier notification dated 21 September 2023 is rescinded, subject to saving of things done or omitted to be done before the rescission. The notification is given retrospective effect from 1 January 2024.
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