Goods and Service TaxArticle·11 July 2026
Madras HC Restricts GST Notification Powers
By J the App
Executive Summary
The Madurai Bench of the Madras High Court held that while legislatures are not bound by GST Council recommendations, subordinate legislation under Sections 9 and 11 of the CGST Act, must strictly adhere to such recommendations.
It further held that the GST Council has no authority to subsequently ratify notifications already issued by the Government.
Domain | Indirect Tax | GST
Background
Under the original GST notifications ...
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