Rulemaking power enables delegated rules, including retrospective effect and prescribed penalties under the GST framework. Section 164 authorizes the Government, on Council recommendation and by notification, to make rules to implement the Act, including rules on any matter the Act contemplates. The provision permits delegated legislation to have retrospective effect up to the Act's commencement and allows rules to provide for a specified penalty for contraventions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rulemaking power enables delegated rules, including retrospective effect and prescribed penalties under the GST framework.
Section 164 authorizes the Government, on Council recommendation and by notification, to make rules to implement the Act, including rules on any matter the Act contemplates. The provision permits delegated legislation to have retrospective effect up to the Act's commencement and allows rules to provide for a specified penalty for contraventions.
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