Particulars

One liner

Kerala High Court

Indian Medical Association

Section 2(17)(e) and Section 7(1)(aa) and the Explanation thereto of the CGST & KGST Act, 2017 are declared as unconstitutional and void being ultra vires the provisions of Article 246A read with Article 366 (12A) and Article 265 of the Constitution of India, principle of mutuality would insulate services rendered by a Club/Association to its members from the levy of GST on supply of services.
 

Gujarat High Court

Comsol Energy Private Limited

Refund of IGST paid on ocean freight under RCMis allowed with 6% interest stating that the statutory time limit u/s 54 of the CGST Act does not apply to refunds of duty paid under mistake of law in view of section 17 of limitation Act and Article 265 of the Constitution of India.