High Court of Madras15 June 2026

Guru and Co. v. Union of India

For assessee

W.P(MD) NOS. 14115, 14116, 14117, 14118, 14119, 14120, 14208, 18602 & 26403 OF 2022

The ruling in brief

GST notifications under Sections 9 and 11 must conform to GST Council recommendations; addition of phrase “enforceable right in court of law” for taxing unregistered pulse brands exceeded Council’s 21st meeting recommendation and was held ultra vires, violating cooperative federalism.

GST Council has power only to recommend under Article 279A and lacks any express or implied power of ratification; purported ratification in 22nd meeting could not validate notifications levying tax issued beyond its recommendations, as ratification cannot cure an act which is void ab initio

Provisions considered

Section 9, read with Sections 11 and 164 of Central Goods and Services Tax Act, 2017; Section 164, read with Sections 9 and 11, of Central Goods and Services Tax Act, 2017 - Article 279A of Constitution of India

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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CGST S.9

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Guru and Co. v. Union of India

The ruling in brief

Provisions considered

Guru and Co. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Sri Parameshwara Bricks v. State Tax Officer

Indian Wire Products Company, In re

Om Jai Balajee Construction (P.) Ltd., In re

Read the full analysis