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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 Affirms Writ Courts' Suo Motu Power to Strike Down Unconstitutional Subordinate Legislation By: AbhishekJat, Advocate In a landmark judgment delivered on April 2, 2025, the Supreme Court of India has upheld the power of writ courts to exercise suo motu authority to invalidate subordinate legislation that contravenes fundamental rights or binding precedents. The bench comprising Justices Dipankar Datta and Manmohan elucidated this significant principle while dismissing a Special Leave Petition in the case of Bihar Rajya Dafadar Chaukidar Panchayat (Magadh Division) v. State of Bihar . Background of the Case The controversy originated from the Bihar Chaukidari Cadre (Amendment) Rules, 2014, specifically regarding a provision that permitted retiring village watchmen (chaukidars) to nominate their dependent family members for appointment to the same position. The Patna High Court, while adjudicating an appeal filed by an aggrieved applicant whose application for s...