https://www.taxtmi.com/article/detailed?id=9446 Delegated legislation under the GST scheme must remain within the scope and standards prescribed by the parent statute: it may prescribe procedural and administrative mechanisms but cannot enlarge statutory meanings, create substantive tax obligations, or deny accrued statutory rights. Instruments that exceed delegated power, conflict with the enabling Act, or curtail essential legislative functions are liable to be struck down as ultra vires while valid severable portions may survive. en-us Tue, 01 Sep 2020 10:17:15 +0530 Tue, 01 Sep 2020 10:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9446 Delegated legislation under the GST scheme must remain within the scope and standards prescribed by the parent statute: it may prescribe procedural and administrative mechanisms but cannot enlarge statutory meanings, create substantive tax obligations, or deny accrued statutory rights. Instruments that exceed delegated power, conflict with the enabling Act, or curtail essential legislative functions are liable to be struck down as ultra vires while valid severable portions may survive. Articles Goods and Services Tax - GST Tue, 01 Sep 2020 10:17:15 +0530 https://www.taxtmi.com/article/detailed?id=9446