Tag: Constitution of India
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The Unavailability of Writ Jurisdiction for Interference with One-Time Settlements
[Posted by Umakanth Varottil]
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Rule 86A of the CGST Rules – Ripe for Constitutional Challenge
[Aaryana Anand is a 4th year BSc. LL.B (Hons.) student at Gujarat National Law University, Gandhinagar] Rule 86A (‘rule 86A’) was inserted in theCGST Rules, 2017 (‘Rules’), with effect from 26 December 2019. The said provision provides wide powers to the Commissioner or an officer authorized by him, not below the rank of an Additional Commissioner, to impose…