Electronic Postal Bill of Export templates mandating specified data fields for postal export declarations; system-generated Let Export Order on public...
A High Court reaffirmed the presumption of constitutionality for subordinate legislation and held that the central board may issue orders, instructions, or directions to Central Tax Officers to secure uniform implementation; those officers and implementation staff must follow them. The court accepted that assignment of functions to Central Tax Officers may be proposed by the Commissioner in the Board and approved by the Board, and therefore found no basis to invalidate the challenged administrative circular dated 5 July 2017. The writ petition was partly allowed only to reschedule compliance with a summons to a new date, and the challenge to the circular was dismissed.
A High Court reaffirmed the presumption of constitutionality for subordinate legislation and held that the central board may issue orders, instructions, or directions to Central Tax Officers to secure uniform implementation; those officers and implementation staff must follow them. The court accepted that assignment of functions to Central Tax Officers may be proposed by the Commissioner in the Board and approved by the Board, and therefore found no basis to invalidate the challenged administrative circular dated 5 July 2017. The writ petition was partly allowed only to reschedule compliance with a summons to a new date, and the challenge to the circular was dismissed.
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