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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 rules enables government to prescribe matters, including retrospective effect and penalties for contravention.</h1> The Government, on the recommendations of the Council, may make rules to carry out the Haryana GST Act, 2017, including prescribing matters required or permitted by the Act; the power includes giving rules retrospective effect from a date not earlier than the Act's commencement and permitting rules to provide that contravention is punishable by a penalty up to the statutory maximum.

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