Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Profiteering - Constitutional validity of Section 171 CGST Act and state GST Acts - The High Court views Section 171 as falling within the Parliament's law-making power under Article 246A, which empowers both the Parliament and state legislatures to enact laws on GST. This includes all ancillary, incidental, and necessary matters related to GST legislation. The Court also finds that Section 171 does not delegate any essential legislative function, as it sets out clear legislative policy and guidelines. - Moreover, the High Court points out that any ambiguity in the functioning of the National Anti-Profiteering Authority (NAA) established u/s 171, which may lead to inconsistent decisions, would not invalidate the section or the rules framed under it.
Profiteering - Constitutional validity of Section 171 CGST Act and state GST Acts - The High Court views Section 171 as falling within the Parliament's law-making power under Article 246A, which empowers both the Parliament and state legislatures to enact laws on GST. This includes all ancillary, incidental, and necessary matters related to GST legislation. The Court also finds that Section 171 does not delegate any essential legislative function, as it sets out clear legislative policy and guidelines. - Moreover, the High Court points out that any ambiguity in the functioning of the National Anti-Profiteering Authority (NAA) established u/s 171, which may lead to inconsistent decisions, would not invalidate the section or the rules framed under it.
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