Compliance of GST (Compensation to States) Act, 2017 is Not Mandatory

G. Sundarrajan Vs Union of India (Madras High Court) The issue under consideration is whether compliance of Goods and Services Tax (Compensation to States) Act, 2017 is mandatory? High Court states that, the mere employment of the word ‘shall’ in Section 7(1) of the Goods and Services Tax (Compensation to States) Act, 2017 cannot be construed as mandatory in the light of the ratio laid down in the above-cited decisions and it depends upon the context and the purpose of the legislative intent also. The court also noted that the Goods and Services Tax (Compensation to States) Act, 20...