Mahavir Enterprise Vs Assistant Commissioner Of State Tax
Date: June 22, 2020
Subject Matter
Rule 142(1)(a) is valid and is no manner conflict with any of the provisions of the Act.
Summary
1. A rule under delegated legislation can be held to be ultra vires the statutory provisions of the Act if it is shown : (i) that it is beyond the scope of or in excess of the rule­making power of the delegate conferred under the Act, or (ii) tha…
1 By this writ application under Article 226 of the Constitution of India, the writ applicant, a proprietary concern through its proprietor, has prayed for the following reliefs: “(a) Quash and set aside the show cause notice in Form GST DRC 01 dated 30.11.2019 at Annexure A to this petition. (b) declare the Rule 142(1)(a) of CGST/GGST Rules, being ultra vires and dehors the Act and violativ…