Power to make rules enables retrospective rulemaking and permits penalties for contraventions under the GST framework. The Government may, on the Council's recommendations, make rules by notification to carry out this Act, including prescribing matters required or permitted by the Act; the power permits retrospective effect of rules from no earlier than the Act's commencement and allows rules to provide that contraventions attract a monetary penalty within the limits specified.
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.
Power to make rules enables retrospective rulemaking and permits penalties for contraventions under the GST framework.
The Government may, on the Council's recommendations, make rules by notification to carry out this Act, including prescribing matters required or permitted by the Act; the power permits retrospective effect of rules from no earlier than the Act's commencement and allows rules to provide that contraventions attract a monetary penalty within the limits specified.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
