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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...

  Supreme Court Clarifies Scope of Article 311: Appointing Authority Not Required to Initiate Disciplinary Proceedings Author: Abhishek Jat, Advocate The Supreme Court has elucidated the scope of Article 311 of the Constitution, holding that while dismissal of a government servant requires the authority of the appointing body, initiation of disciplinary proceedings need not emanate from the same source. In a significant ruling that refines administrative jurisprudence, a Division Bench comprising Justices Dipankar Datta and Manmohan allowed an appeal by the State of Jharkhand, reversing the High Court's decision that had invalidated a government servant's dismissal on procedural grounds. Factual Matrix and Procedural History The respondent, a state employee, faced allegations of financial malfeasance, forgery, and dereliction of duty. In 2014, the Deputy Commissioner of Koderma initiated disciplinary proceedings, formulating a draft charge sheet containing nine counts o...