The delegated legislation does not go beyond the reach of the judicial review of the Supreme Court and of the High Courts. Part I of the article is dealt with the manner in which delegated legislation is conceptualized under tax laws. This Article being an extension is aimed to analyse the issues populated under GST […]
I. Concept of delegated legislation – Ramanatha Aiyar’s, The Law Lexicon, defines delegation as an act of making or commissioning a delegate. Subordinate/delegated legislation is a process by which the executive is given powers by primary legislation to make laws in order to implement and administer the requirements of that primary legislation. Thus, the phrase “to […]
Goods and Service Tax (GST) is incorporated with an intention to provide a simple and streamlined tax flow structure. The intention itself provides a legal backing to section 67 to 72 of the Act that allows the enforcement machinery i.e. tax officers to inspect, search and seize records for proper ascertainment of payment of tax […]
