Removal of difficulties powers let government issue Gazette orders to remove implementation obstacles, subject to time and Parliamentary laying. Section 172 permits the Central Government, on recommendations by the GST Council, to make by Gazette general or special orders not inconsistent with the Act or its rules to remove difficulties in giving effect to any provision; such orders are subject to a statutory time limit from commencement and must be laid before Parliament. A similar provision exists under the IGST Act.
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.
Removal of difficulties powers let government issue Gazette orders to remove implementation obstacles, subject to time and Parliamentary laying.
Section 172 permits the Central Government, on recommendations by the GST Council, to make by Gazette general or special orders not inconsistent with the Act or its rules to remove difficulties in giving effect to any provision; such orders are subject to a statutory time limit from commencement and must be laid before Parliament. A similar provision exists under the IGST Act.
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