Guru and Co. Vs Union of India
Date: June 14, 2026
Subject Matter
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…
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…