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Goods and Services Tax

Court cannot issue writ of mandamus to GST Council for inclusion of petroleum product under GST regime

Case Law Details

TaxGuru Citation
2025 taxguru.in 9816
Case Name
P. K. Joseph Vs Union of India (Kerala High Court)
Date of Judgement/Order
Only available for paid members
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P. K. Joseph Vs Union of India (Kerala High Court)

Kerala High Court held that court cannot issue a writ of mandamus to command GST Council to fix a date for inclusion of petroleum products under GST regime. Accordingly, writ petitions are dismissed.

Facts- These Public Interest Litigations are filed by the petitioners substantially seeking the relief of including the petrol and diesel under the GST regime so as to achieve a harmonized national market as contemplated under Article 279 (A) of the Constitution of India.

Conclusion- Held that fixing a date is a prerogative of GST Council. This Court cannot issue a writ of mandamus inasmuch as there is no right conferred upon any citizen to command the GST Council to fix a date for inclusion of the petroleum products under the GST regime. The matter completely falls within the domain of the GST Council’s policy, it is for them to decide whether to fix a date or not to fix a date. We have only considered this aspect from the perspective of the court interfering in the matter through a writ of mandamus directing the GST Council to take up the matter and take a decision. Therefore, declining the jurisdiction, these writ petitions are dismissed.

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