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Rule making power enables delegated legislation with retrospective scope and limited penal provisions under GST law. Section 164 vests the Government with a broad power to make rules on Council recommendation and by notification to carry out the Act, to prescribe matters the Act requires or permits, to give rules retrospective effect no earlier than the Act's commencement, and to provide for penalties for contraventions up to a specified statutory maximum.
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>Rule making power enables delegated legislation with retrospective scope and limited penal provisions under GST law.</h1> Section 164 vests the Government with a broad power to make rules on Council recommendation and by notification to carry out the Act, to prescribe matters the Act requires or permits, to give rules retrospective effect no earlier than the Act's commencement, and to provide for penalties for contraventions up to a specified statutory maximum.
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