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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Constitutionality of section 174 of KGST Act and 101st ...

Case Laws     GST

February 6, 2019

Constitutionality of section 174 of KGST Act and 101st Constitutional Amendment - power to enact section 174 of KGST Act - Indeed concurrency yields to the Doctrine of repugnancy, but simultaneous legislative power does not - Constitutional validity upheld.

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