https://www.taxtmi.com/caselaws?id=785695 The text examines whether a reference to earlier legislation creates legislation by reference such that the statutory power to impose IGST also extends to levy interest and penalty, engaging principles of taxation statute interpretation and constitutional interpretation. Reliance is placed on precedent addressing legislation by reference and taxation powers; opposing reliance is on orders and judgments limiting such extension. The procedural matter of condonation of delay in filing case-law is noted, and notice was ordered with service waived on one respondent. No final adjudicative outcome is recorded in the text. en-us Mon, 19 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785695 The text examines whether a reference to earlier legislation creates legislation by reference such that the statutory power to impose IGST also extends to levy interest and penalty, engaging principles of taxation statute interpretation and constitutional interpretation. Reliance is placed on precedent addressing legislation by reference and taxation powers; opposing reliance is on orders and judgments limiting such extension. The procedural matter of condonation of delay in filing case-law is noted, and notice was ordered with service waived on one respondent. No final adjudicative outcome is recorded in the text. Case-Laws Customs Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785695