CASE LAW
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Particulars |
One liner |
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2025(04)LCX0049 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. |
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2024(07)LCX0277 Kerala High Court Indian Medical Association |
Court dismisses the challenge to the constitutionality of GST Act Section 7(aa), but limits its operation to prospective effect from 01.01.2022, and remands the matter for assessment of individual activities. |