Madras High Court
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Rulings of the High Court of Madras, newest first.
2 rulings found
Madras High Court
GST notifications under Sections 9 and 11 must conform to GST Council recommendations; addition of phrase “enforceable right in court of law” for taxing unregistered pulse brands exceeded Council’s 21st meeting recommendation and was held ultra vires, violating cooperative federalism. GST: GST Council has power only to recommend under Article 279A and lacks any express or implied power of ratification; purported ratification in 22nd meeting could not validate notifications levying tax issued beyond its recommendations, as ratification cannot cure an act which is void ab initio
Madras High Court
Where petitioner, a tobacco trader, only sprinkled jaggery water, shade dried and bulked raw tobacco without altering its essential character, such activity did not amount to manufacture and product remained unmanufactured tobacco classifiable under CETH 2401 20 90, not under 2403 99 10 or 2403 99 90; thus, higher cess was not applicable