Administrative power to issue orders guides Scheme administration while preserving designated authorities' discretion in case disposal. Clause 132 empowers the Central Board of Indirect Taxes and Customs to issue orders, instructions and directions for proper administration of the Scheme while prohibiting any order that would require a designated authority to dispose of a particular case in a particular manner; the Board may also issue general or special orders setting guidelines, procedures or principles for classes of cases and publish such orders in the public interest.
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.
Administrative power to issue orders guides Scheme administration while preserving designated authorities' discretion in case disposal.
Clause 132 empowers the Central Board of Indirect Taxes and Customs to issue orders, instructions and directions for proper administration of the Scheme while prohibiting any order that would require a designated authority to dispose of a particular case in a particular manner; the Board may also issue general or special orders setting guidelines, procedures or principles for classes of cases and publish such orders in the public interest.
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