The Hon’ble Madras High Court (Madurai Bench) in M/s. Guru and Co. v. Union of India & Ors. [W.P.(MD) Nos. 14115, 14116, 14117, 14118, 14119, 14120, 14208, 18602 & 26403 of 2022 dated June 15, 2026] declared Notification No. 27/2017-Central Tax (Rate), Notification No. 27/2017-Integrated Tax (Rate), Notification No. 28/2017-Central Tax (Rate) and Notification No. 28/2017-Integrated Tax (Rate), all dated September 22, 2017, as ultra vires the parent statute insofar as they incorporate the expression “enforceable right in a court of law”, and held that Notifications issued by the Central Government under Section 9 and Section 11 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) cannot travel beyond the recommendations of the GST Council, and that the GST Council, whose power under Article 279A of the Constitution of India is only to make recommendations, does not possess any power to ratify Notifications already issued by the Government. Consequently, the Show Cause Notices issued to the suppliers of pulses as a fallout of the invalid Notifications were set aside.
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