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1 ruling found

Madras High Court15 Jun 2026
For assessee
Guru and Co. v. Union of India
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: 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

Guru and Co. v. Union of India