Case Law Details

Case Name : Kerala Pradesh Gandhi Darshanvedhi Vs Union of India (Kerala High Court)
Appeal Number : WP(C) No. 12481 of 2021
Date of Judgement/Order : 21/06/2021
Related Assessment Year :

Kerala Pradesh Gandhi Darshanvedhi Vs Union of India (Kerala High Court)

FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT

Kerala Pradesh Gandhi Darshanvedi has filed the instant Public Interest Litigation for the following reliefs:

“1. To issue a writ of mandamus or any other writ or order directing the respondents 1 and 2 to include petrol and diesel under the GST regime.

2. To issue a writ of mandamus or any other writ or order directing the 3rd respondent to recommend the inclusion of petrol and diesel under the GST regime so as to achieve a harmonized national market as contemplated under Article 279 A (6) of the Constitution of India.

3. To declare that the non-inclusion of petrol and diesel under the GST regime are violative of Article 14 and 21 of the Constitution of India.

4. To issue a writ of mandamus or any other writ or order directing the 3rd respondent to consider and pass orders on Exhibit P2 representation.

5. To issue a writ of mandamus or any other writ or order directing the 4th respondent to consider and pass orders on Exhibit P3 representation.”

2. Material on record discloses that the petitioner has submitted Exhibit P2 representation to the Special Secretary, Office of the GST  Council Secretariat, New Delhi (respondent No.3) to recommend inclusion of petrol and diesel under the GST regime.

3. Material on record further discloses that the petitioner has also submitted Exhibit P3 representation to the Chief Secretary, Government of Kerala, Thiruvananthapuram (respondent No.4) to request the GST Council to include the petrol and diesel in the GST regime and till a decision is taken by the GST Council, Government of Kerala may refrain from levying the state tax on petrol and diesel.

4. Mr.Arun B.Varghese, learned counsel for the writ petitioner submitted that appellant would be satisfied, if a direction is issued to  respondent Nos.3 and 4 to dispose of the above said representations within a time frame.

5. Mr.C.E.Unnikrshnan, learned Senior Government Pleader appearing for the Chief Secretary, Government of Kerala, Thiruvananthapuram (respondent No.4) submitted that he has no objection for issuing a direction to consider the representations stated supra.

6. Mr.P.Vijayakumar, learned Assistant Solicitor General, who takes notice for the Union of India and the Secretary, Ministry of Petroleum and Natural Gas (respondent Nos.1 and 2 respectively), submitted that inclusion or deletion of GST is a policy decision.

7. Mr.P.R.Sreejith, learned standing counsel for the GST Council (respondent No.3) submitted that a Hon’ble Division Bench of this court in W.A.No.2061 of 2017 has held that no mandamus can be issued to the GST Council to take any decision. He further submitted that Union of India (respondent No.1) is the competent authority to take a decision on the abovesaid issue.

8. Placing on record the abovesaid submissions and taking note of the decision of the Hon’ble Division Bench of this court in W.A.No.2061 of 2017, we only direct the Goods and Services Tax Council represented by the Special Secretary, Office of the GST Council Secretariat, New Delhi (respondent No.3) to forward Exhibit P2 representation dated 7.6.2021 to the Union of India, represented by the Finance Secretary, New Delhi, to take an appropriate decision within a period of six weeks from the date of receipt of a copy of Exhibit P2 representation. Similarly, Chief Secretary, Government of Kerala, Thiruvananthapuram (respondent No.4), to dispose of Exhibit P3 representation.

Writ petition is disposed of accordingly.

Pending interlocutory applications, if any, shall stand closed.

Download Judgment/Order

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

September 2021
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930