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MEANING AND SCOPE OF NOTIFICATION

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 7-3-2018 - 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 .....

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39; 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 m .....

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y implication. In RE: V. S. Hariharan, 1959 (9) TMI 47 - ANDHRA PRADESH HIGH COURT , it was held that the expression 'person' as defined in Section 3(42) of the General Clauses Act (10 of 1897) includes a company or association or body of individuals whether incorporated or not, but the expression 'person' cannot be detached from the context and viewed apart from the nature of the writs that are enumerated in the article. The word 'person' has not been defined in the Comp .....

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n artificial person like the holder of an office or a corporation. In Prannath Samantarai Versus Bhagirathi Sahoo, 1964 (12) TMI 66 - ORISSA HIGH COURT , it was held that the word 'Notification' means one made in the Gazette. In The Collective Farming Society Versus State Of Madhya Pradesh And Ors. 1973 (10) TMI 52 - MADHYA PRADESH HIGH COURT it was held that 'Person' includes a corporate body. In Rahmat v. Mandir Shri Laxminiaram, 1975 (8) TMI 140 - MADHYA PRADESH HIGH COURT , i .....

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