Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
Case-Laws
GST
A High Court reaffirmed the presumption of constitutionality for subordinate legislation and held that the central board may issue orders, instructions, or directions to Central Tax Officers to secure uniform implementation; those officers and implementation staff must follow them. The court accepted that assignment of functions
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