Specific Power under GST is only Illustrative, doesn’t restrict General Power: Gujarat HC [Read Order]

The High Court of Gujarat, while validating the Rule 142(1)(a) of the CGST Rules, 2017 is valid and does not conflict with any of the provisions of the Central Goods and Services Tax Act, 2017 held that where a specific power is conferred without prejudice to the generality of the power already specified, the particular […]

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