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By: Dr. Sanjiv Agarwal
March 7, 2018
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According to Section 2(80), of CGST Act, 2017, a 'Notification' means a notification published in the Official Gazette and the expressions 'notify' and 'notified' shall be construed accordingly. Any Notification has to be notified by way of publication and once it is done, it is said to be notified.

The following judicial pronouncements would make a better understanding and interpretation of the term, 'notification' :

  • In Bachchu Lal v. State, 1951 (5) TMI 13 - ALLAHABAD HIGH COURT , it was held that the words "notification, orders, rules and bye-laws" have no reference to judicial orders the passing and cancellation whereof is subject to and regulated by the procedural law of the land. Obviously the word 'orders' refer to non-judicial orders.
  • In Anil Kumar Samanta Versus State of West Bengal 1953 (2) TMI 37 - CALCUTTA HIGH COURT , it was held that the words 'a person' must be taken to include a group of persons who are in joint possession. If two persons are in joint possession over twice the maximum quantity prescribed, they become liable for contravention of the order and they cannot set up the fiction of being in separate possession of half the quantity each.
  • In Shiv Prashad v. Punjab State, 1956 (9) TMI 57 - PUNJAB & HARYANA HIGH COURT, it was held that the natural and obvious meaning of the expression 'person' is a living human being, a man, woman or child, an individual of the human race. As used in law the word includes natural persons and artificial persons like corporations and point stock companies, but it does not include a State or Government.

The question whether a syndicate of ten persons was really composed of more than twenty persons is a question of fact to be decided on the evidence and not on a mere allegation. [AIR (1930) Bombay 431.]

  • In Jennifer Gregg and Mervyn Gregg Versus Commissioners of Customs and Excise 1999 (9) TMI 943 - EUROPEAN COURT OF JUSTICE, where assessee, being a firm, had a nursing home and applied for registration under Service tax law to claim input credit, which was denied on ground that its activities were exempt, but assessee argued that it was not a body/establishment, hence, exemption allowable to body/establishment could not be allowed to it, it was held that terms 'body', 'establishment' and 'organisation' were in principle sufficiently broad to include natural persons as well. Exemptions provided to 'body', 'establishment' and 'organisation' were applicable not only to legal persons, but also to natural persons. Hence, it was held that assessee was eligible for exemption and was not liable to registration.


By: Dr. Sanjiv Agarwal - March 7, 2018



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