Plea In Madras High Court Challenges S.108 Of Finance Act 2021 Which Levies GST On Members' Club, Notice Issued

The Madras High Court today issued notice on a plea filed by Ootacamund Club through its Secretary, challenging the vires  of Section 108 of the Finance Act, 2021, insofar as it purports to levy Goods and Service Tax on a members' club in an incorporated form by insertion of Section 7(1)(aa) in the CGST Act. When the matter came up before the  Division Bench of Justices R. Mahadevan and…