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.
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