Delegated legislation limits: subordinate rules cannot exceed parent statute or curtail statutory tax rights.
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. (AI Summary)

Search and seizure under GST: reasons to believe enable inspection and seizure subject to procedural safeguards and assessee rights.
Inspection, search and seizure under GST allow authorised officers to inspect premises and, when there are reasons to believe tax liability is suppressed, to search and seize goods or documents subject to procedural safeguards such as GST INS-01 and Rule 139; seized goods trigger rights including panchanama, INS-03 seizure orders, access to copies of documents, show cause notices under section 73, and statutory timelines for return or release on payment, while judicial review is confined to rational connection between material and the officer's opinion. (AI Summary)