TaxTMI 
TaxTMI 
2024 (1) TMI 1107
X X X X Extracts X X X X
X X X X Extracts X X X X
....oods and Service Tax Act, 2017 (hereinafter referred to as the Act) was passed on January 10, 2018. 3. Mr. Rai, learned counsel appearing on behalf of the petitioner submits that during the relevant period there were successive changes in the notification and due to the said fact, the Division Bench of this Court in Godrej Boyce Manufacturing Co. Ltd. vs. State of U.P. and others reported in 2018 NTN (68) 53 held as under: "50. It appears that legislative changes were made in such a quick succession that field authorities could not track themselves with such changes and, hence, adhered to compliance of provisions which stood already substituted by new provisions and earlier ones had become otiose. Insistence upon petitioners, at the time....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 52. Counsel for the petitioners contended that notification dated September 20, 2017 having been rescinded subsequently will not result in revival of earlier provision but the submission, in our view, does not arise at all in view of discussions made above, showing that rule 138 as substituted by U.P. GST (Fourth Amendment) Rules, 2017 (Notification dated September 20, 2017), as a matter of fact, never became operative. The first amendment by substitution of rule 138 is by way of the U. P. GST (Thirteenth Amendment) Rules, 2018 vide notification dated January 31, 2018 which came into force on February 1, 2018 and it continued up to March 31, 2018. Thereafter, it stands substituted by another rule 138 vide U. P. GST (Fourteenth Amendment) ....