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GST Levy on Services Provided by Clubs to Members: Kerala High Court Declares Key Provisions Unconstitutional By Abhishek Jat,Advocate Introduction The Kerala High Court, in a landmark judgment dated  April 11, 2025 , struck down  Sections 2(17)(e) and 7(1)(aa)  of the  Central Goods and Services Tax Act, 2017 (CGST Act) , holding them  ultra vires  the Constitution. The Division Bench, comprising  Dr. Justice A.K. Jayasankaran Nambiar  and  Justice Easwaran S. , ruled that the  levy of GST on services provided by a club or association to its members  is unconstitutional, as it violates the  doctrine of mutuality  and exceeds the legislative competence under  Articles 246A and 366(12A)  of the Constitution. Background of the Case The dispute arose when the  Indian Medical Association (IMA), Kerala State Branch , challenged the constitutional validity of the retrospective amendments introduced by th...

  Delhi High Court Upholds Rule 9B: No Senior Advocate Designation for Retired Judicial Officers from Other States By Abhishek Jat, Advocate The Delhi High Court, in a recent ruling, reaffirmed the validity of Rule 9B of the High Court of Delhi Designation of Senior Advocate Rules, 2024. The decision effectively restricts the eligibility for Senior Advocate designation to retired judicial officers exclusively from the Delhi Higher Judicial Service (DHJS), thereby excluding their counterparts from other states. This verdict was delivered by a division bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela in the case of Vijai Pratap Singh v. Delhi High Court, W.P.(C) 2045/2025 , decided on March 27, 2025. Background of the Case The petitioner, a retired judicial officer with extensive experience in the Uttar Pradesh Higher Judicial Service (HJS), challenged Rule 9B on the grounds of arbitrariness and discrimination. He contended that the rule c...