Indian Medical Association Vs Union Of India
Date: July 22, 2024
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): DINESH KUMAR SINGH
Subject Matter
Section 7(1)(aa) of CGST Act will have prospective effect from 01.01.2022
Summary
The Kerala High Court ruled that the provisions of Section 7(1)(aa) of the CGST Act would apply prospectively, starting from January 1, 2022. The case involved a petitioner association formed under the Travancore-Cochin Literary Scientific & Char…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Both these writ petitions are connected and heard together and are disposed of by the common judgment. 2. W. P(C) No. 21297 of 2023 has been filed praying for a Declaration that Section 2(17)(e) and Section 7(1)(aa) and explanation thereto of the Central Goods and Service Tax Act, 2017 and corresponding provisions of Kerala Goods and Services Ac…