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          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.

          <h1>Power to make regulations allows government to notify rules consistent with the Act to implement its provisions.</h1> Section 165 empowers the Government to, by notification, make regulations consistent with the Act and the rules made thereunder to carry out and give effect to the provisions of the Goa Goods and Services Tax Act, 2017, as a delegated legislation mechanism for implementation and administration.

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