Case Law Details
Union of India Vs Shiyaad (Kerala High Court)
Respondents, members of the Plastic Recycling Industrial Association’ had sent a representation to the GST Council on 27.07.2017 by post alleging that levy of 18% GST on recycled plastic products had made adverse impact on that industry; that a prayer was made for completely withdrawing levy of tax on the said recycled plastic products; that similar representations were also sent on 31.07.2017 to the Central government and the State governments and also to the Secretary of the Health Department of the State; that a Writ Petition was filed on 01.08.2017 for issuing a Writ of Mandamus to the GST Council to dispose of the representation at the earliest etc. Single Judge had by judgment dated 02.08.2017 disposed of the Writ Petition directing the GST Council to consider and pass orders on the representation within a period of one month – UOI and the GST Council have filed appeals challenging the said judgment.
The Hon’ble High court held as under
Counsel for the Revenue/Council contended that it is not the function of the GST Council to receive representations from the general public and to conduct personal hearings and to pass orders on such representations and, therefore, a writ of mandamus as issued by the Court in the impugned judgment will not lie against the Council.
Bench finds considerable force in this contention by Revenue. It is evident from a reading of the provisions of Article 279A of the Constitution that there is no mechanism provided in the Constitution or any other statute for the GST Council to adjudicate the grievances raised by the general public. There is no mechanism for consideration and disposal of representations made by the general public to the Council after conducting personal hearing of the parties who make such representations. Writ Petitioners have not brought to the notice of the Bench any provision in the Constitution or any other statute which imposes a duty on the GST Council to adjudicate on the grievances raised by the members of the general public with regard to imposition and levy of goods and services tax on any product.
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What is the hsn code for dried tamarind in which the GST rate reduced from 5%to 0% rate
INSTANT
On the first blush, that sounds to be a sensible view even on the grounds of other considerations. For, it is iwell n accordance wth the generally accepted principle that no ‘law maker’ (as is commonly believed), the GST Council being a part of the Govt., (not even a ‘regulatory authority’such as, RERA ot its special Tribunal) cannot be expected to have been vested with any authority to ádjudicate’.- in the jurisprudential jargon.
On the flip side, howewver, the Council may be impleaded , apart from the UoI, as a necessary party, in case in which the decision taken in any matter- in pursuance whereof, the Govt., issues a notigication to give effect to the Council’s ‘Decision- e.g, that of a recent origin wrt the twin trates iin resect of GST on ‘relaty’- to challenge before any adjudicating authority.
OPEN / Invite to EDIT !
Any contra view , sustainable by any thinking ?