Case LawW.P(MD)Nos. 14115, 14116, 14117, 14118, 14119, 14120, 14208, 18602 and 26403 of 2022
Guru and Co. Vs Union of India
- Court:
- High Court
- Bench:
- Madras
- Date:
- June 14, 2026
- Type:
- Writ Petition
- Members:
- G.R.SWAMINATHAN, R.KALAIMATHI
Subject
Notifications Exceeding GST Council Recommendations or Lacking Ratification Power Are Ultra Vires
Summary
The Madras High Court allowed the writ petitions, holding that notifications issued by the Central Government under Sections 9 and 11 of the CGST Act cannot go beyond the recommendations of the GST Council. The Court also ruled that the GST Council l…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Taxation is often a cat and mouse game between the authority and the assessee. The authority spreads the net and seeks to ensnare the assessee who makes every effort to slip away. The game may witness more than one round with fluctuating fortunes. 2. Two issues arise for consideration in these writ petitions : a) Whether Notification…