High Court of Madras24 August 2026

Tvl. Sahayarani Medicals v. Assistant Commissioner (ST)

For revenue

WP (MD) NO. 24239 OF 2026

The ruling in brief

Where registered dealer challenged denial of composition levy prior to 01.04.2019 relying on Notification 02/2019, since enhanced turnover threshold under composition scheme was operative only from 01.04.2019 as implemented by Notification 14/2019, benefit could not be granted for any period before that date and writ petition was dismissed

Provisions considered

CGST S.10

Section 10 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

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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Tvl. Sahayarani Medicals v. Assistant Commissioner (ST)

The ruling in brief

Provisions considered

Tvl. Sahayarani Medicals v. Assistant Commissioner (ST)

The ruling in brief

Provisions considered

Read the full analysis

Green Valley Sumo Taxi Stand Union Srinagar Dood Ganga v. Union Territory of J And K

Boilla Venkataramana Reddy v. Shivenari Canteen Services

Goutam Engineering Concern v. West Bengal State Electricity Distribution Company Ltd

Read the full analysis