Delegation of legislative power affirmed where a Goods and Services Tax Council is empowered to determine its procedural rules. Clause 12 inserts Article 279A to constitute the Goods and Services Tax Council by presidential order within a prescribed period, and vests the Council with authority to determine the procedure for performing its functions; the delegation to prescribe procedural details is characterised as a normal delegation of legislative power limited to matters of procedure and administrative detail.
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Provisions expressly mentioned in the judgment/order text.
Delegation of legislative power affirmed where a Goods and Services Tax Council is empowered to determine its procedural rules.
Clause 12 inserts Article 279A to constitute the Goods and Services Tax Council by presidential order within a prescribed period, and vests the Council with authority to determine the procedure for performing its functions; the delegation to prescribe procedural details is characterised as a normal delegation of legislative power limited to matters of procedure and administrative detail.
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