https://www.taxtmi.com/article/detailed?id=9374 Article 14 mandates equality before the law by prohibiting arbitrary state action and requiring that discretionary powers be exercised fairly, reasonably and guided by relevant norms; non arbitrariness underlies legitimate expectation and natural justice (including audi alteram partem), government policy is reviewable if arbitrary or ultra vires, and classifications for taxation or regulatory purposes are permissible only if supported by an intelligible differentia and rational nexus to legislative purpose. en-us Fri, 24 Jul 2020 07:52:05 +0530 Fri, 24 Jul 2020 07:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9374 Article 14 mandates equality before the law by prohibiting arbitrary state action and requiring that discretionary powers be exercised fairly, reasonably and guided by relevant norms; non arbitrariness underlies legitimate expectation and natural justice (including audi alteram partem), government policy is reviewable if arbitrary or ultra vires, and classifications for taxation or regulatory purposes are permissible only if supported by an intelligible differentia and rational nexus to legislative purpose. Articles Goods and Services Tax - GST Fri, 24 Jul 2020 07:52:05 +0530 https://www.taxtmi.com/article/detailed?id=9374