HC: Not “mandatory” for UOI to release GST compensation to States; Dismisses PIL

Madras HC declines Petitioner’s prayer in Public Interest Litigation (PIL) seeking a direction to UOI to implement section 7 of the Goods and Services Tax (Compensation to States) Act, 2017 (GST Compensation Act) in letter and spirit and release a sum of Rs. 12,250.50 crores to State of Tamil Nadu towards GST shortfall accrued for the period April to August 2020; Rebuts Petitioner’s plea that the word ''shall'' in  section 7 (1) of the GST Compensation Act ...