https://www.taxtmi.com/caselaws?id=793908 GST notifications issued under Sections 9 and 11 must remain within the GST Council's recommendations, and the Government cannot expand them by adding terms not contained in the approved text. Here, the insertion of "enforceable right in a court of law" and the related affidavit mechanism exceeded the recommendation and was invalid to that extent, while the remainder of the notifications stayed operative. The GST Council also has no implied power to ratify prior unauthorised notifications, because the Constitution and the statute confer a power to recommend, not retrospectively validate excess. The consequential show cause notices were set aside. en-us Mon, 15 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 13:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793908 GST notifications issued under Sections 9 and 11 must remain within the GST Council's recommendations, and the Government cannot expand them by adding terms not contained in the approved text. Here, the insertion of "enforceable right in a court of law" and the related affidavit mechanism exceeded the recommendation and was invalid to that extent, while the remainder of the notifications stayed operative. The GST Council also has no implied power to ratify prior unauthorised notifications, because the Constitution and the statute confer a power to recommend, not retrospectively validate excess. The consequential show cause notices were set aside. Case-Laws GST Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793908