One of the dangerous trends happening now in India is the power of legislation being delegated and conferred on the executive, Arvind Datar, senior advocate, Supreme Court, said.
“The most dangerous thing in the GST Act is that the power to make the rules has been conferred, with retrospective effect, on the executive. It is a very very dangerous power, I don’t know what will happen if tested,” he said.
Mr. Datar was delivering the D. Rangaswamy Memorial Lecture on “The Constitutional limits on Taxation”.