https://www.taxtmi.com/caselaws?id=371819 The court considered the challenge to the constitutional validity of rule 138(10) of the Central Goods and Services Tax Rules, 2017 / Gujarat Goods and Services Tax Rules, 2017, focusing on issues related to natural justice, penalty provisions under sections 129(1) and 122(1)(xiv) of the Act, and the interpretation of sections 73 and 74. The petitioner also argued for a holistic interpretation of section 129 in conjunction with related provisions and raised a jurisdictional issue regarding the delegation of powers. The court issued a notice returnable on 10th January, 2019, for further proceedings and clarification on the raised issues. en-us Fri, 07 Dec 2018 00:00:00 +0530 Wed, 05 Jun 2019 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371819 The court considered the challenge to the constitutional validity of rule 138(10) of the Central Goods and Services Tax Rules, 2017 / Gujarat Goods and Services Tax Rules, 2017, focusing on issues related to natural justice, penalty provisions under sections 129(1) and 122(1)(xiv) of the Act, and the interpretation of sections 73 and 74. The petitioner also argued for a holistic interpretation of section 129 in conjunction with related provisions and raised a jurisdictional issue regarding the delegation of powers. The court issued a notice returnable on 10th January, 2019, for further proceedings and clarification on the raised issues. Case-Laws GST Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371819