Case Law Details
Mahavir Enterprise Vs Assistant Commissioner Of State Tax (Gujarat High Court) (Gujarat High Court)
Therefore, to sum up, the High Court can interfere under Article 226 of the Constitution of India against a show cause notice where the same is issued by an authority in exercise of the power which is absent; the facts does not lead to commission of any offence; the show cause notice is otherwise without jurisdiction; it suffers from incurable infirmity; against the settled judicial decisions or the decisions of the Tribunal and bereft of material particulars justifying commission of offence.
Rule 142 of the Rules, which provides that the proper officer shall serve, along with the notice under Section of the Act, a summary thereof electronically in form GST DRC – 01, the quick reply was that Rule 142(1)(a) is ultra vires as a result of excessive delegation. Rule 142 is specifically with respect to “notice and order for demand of amounts payable under the Act”.
We find no merit in the contention of Appellant that Rule 142(1)(a) is invalid in any manner.
A rule under delegated legislation can be held to be ultra vires the statutory provisions of the Act if it is shown :
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