https://www.taxtmi.com/article/detailed?id=15721 The article explains that although the 2016 amendment to Section 25(4) deems a notification's date of issuance to be its enforcement date, courts have consistently held that a notification cannot impose obligations before it is published and accessible in the Official Gazette or its official electronic equivalent; publication, not mere issuance, is the operative trigger for enforceability to preserve taxpayer certainty and notice. en-us Mon, 12 Jan 2026 12:57:53 +0530 Mon, 12 Jan 2026 12:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15721 The article explains that although the 2016 amendment to Section 25(4) deems a notification's date of issuance to be its enforcement date, courts have consistently held that a notification cannot impose obligations before it is published and accessible in the Official Gazette or its official electronic equivalent; publication, not mere issuance, is the operative trigger for enforceability to preserve taxpayer certainty and notice. Articles Customs - Import - Export - SEZ Mon, 12 Jan 2026 12:57:53 +0530 https://www.taxtmi.com/article/detailed?id=15721