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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

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


Court Upholds Constitutionality of Section 174 KGST Act; Confirms Legislative Authority Under 101st Constitutional Amendment.

February 6, 2019

Case Laws     GST     HC

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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