ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed
Case-Laws
GST
Rule 39(1)(a) validity: Rule 39(1)(a) impermissibly adds a mandatory monthly time-limit for ISD distribution beyond Section 20's delegated “manner” power, extinguishing vested ITC rights and violating Article 14; consequence – Rule 39(1)(a) struck down. Natural justice: audit finalization and placement before MMCM without granting requested time or hearing breach
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