Constitutional validity - power vested with the Commissioner to ...

Case Laws     VAT and Sales Tax

June 29, 2019

Constitutional validity - power vested with the Commissioner to issue circulars - Through the proviso, the Commissioner is empowered to direct the relevant information in the electronic format to be uploaded. Such proviso is a part of the Rule which is framed by the Government by which it provides for the Commissioner to issue appropriate directions. - The same cannot be considered as sub-delegation of the power.

View Source