Case LawWP(C) No. 23853 of 2023
Indian Medical Association Vs Union Of India
- Court:
- High Court
- Bench:
- Kerala
- Date:
- July 22, 2024
- Type:
- Writ Petition
- Members:
- DINESH KUMAR SINGH
Subject
Section 7(1)(aa) of CGST Act will have prospective effect from 01.01.2022
Supply
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…
Judgement
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…