Recommendation of GST Council Essential For Issuing Notification/Rules: Madras HC

Guru and Co. Vs Union of India (Madras High Court) The Madras High Court examined whether notifications issued under Sections 9 and 11 of the CGST Act can travel beyond the recommendations of the GST Council and whether the Council can subsequently ratify such notifications. The Court held that statutory notifications under Sections 9 and 11 must be issued on the recommendations of the GST Council and cannot include provisions that go beyond those recommendations. It found that the expression “enforceable right in a court of law” introduced in the impugned notifications was an addi...