Case Law Details
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, 2017, does not deal and speak about the consequences of non-compliance of the timeline stipulated under Section 7(2) of the Act and therefore, it can be construed only as directory and not mandatory.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
(1) By consent, the writ petition is taken up for final disposal and is disposed of by this order.
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