https://www.taxtmi.com/article/detailed?id=11195 Delegated legislation comprises rules, regulations, notifications and similar instruments made under an enabling provision of the parent statute to fill in procedural and detailed measures; it must conform to the legislative policy and broad principles set by the legislature, may not alter essential features of the law, and is subject to judicial review for constitutional or enabling act violations. Delegation is limited to ancillary legislative functions, cannot create a parallel legislature or repeal law, and may be exercisable with retrospective effect where expressly authorised. en-us Mon, 13 Mar 2023 10:15:12 +0530 Mon, 13 Mar 2023 10:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11195 Delegated legislation comprises rules, regulations, notifications and similar instruments made under an enabling provision of the parent statute to fill in procedural and detailed measures; it must conform to the legislative policy and broad principles set by the legislature, may not alter essential features of the law, and is subject to judicial review for constitutional or enabling act violations. Delegation is limited to ancillary legislative functions, cannot create a parallel legislature or repeal law, and may be exercisable with retrospective effect where expressly authorised. Articles Goods and Services Tax - GST Mon, 13 Mar 2023 10:15:12 +0530 https://www.taxtmi.com/article/detailed?id=11195