Kerala Pradesh Gandhi Darshanvedhi vs. Union Of INDIA
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE THE CHIEF JUSTICE MR.S.MANIKUMAR & THE HONOURABLE MR. JUSTICE SHAJI P.CHALY MONDAY, THE 21ST DAY OF JUNE 2021 / 31ST JYAISHTA, 1943 WP(C) NO. 12481 OF 2021 PETITIONER/S: KERALA PRADESH GANDHI DARSHANVEDHI (REG. NO.TVM/TC/487/2018), REPRESENTED BY ITS CHAIRMAN, DR.M.C.DILEEPKUMAR, HAVING REGISTERED OFFICE AT SOWPARNIKA, TC 22/2609, KOCHAR ROAD, SASTHAMANGALAM, THIRUVANANTHAPURAM-695 010. BY ADVS. ARUN.B.VARGHESE AISWARYA V.S. RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE FINANCE SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110 001. 2 THE SECRETARY, MINISTRY OF PETROLEUM & NATURAL GAS, GOVERNMENT OF INDIA, SHASTRI BHAWAN, NEW DELHI-110 001. 3 THE GOODS AND SERVICES TAX COUNCIL, REPRESENTED BY ITS SPECIAL SECRETARY, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001. 4 STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 BHARAT PETROLUEM CORPORATION LIMITED, REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR, BHARAT BHAVAN, 4 AND 6 CURRIMBHOTY ROAD, BALLARD ESTATE, MUMBAI-400 001. W.P.(C)No.12481 of 2021 2 6 INDIAN OIL CORPORATION LIMITED (IOCL), REPRESENTED BY ITS CHAIRMAN, REFINERIES DIVISION, SCOPE COMPLEX, CORE 2, 7, INSTITUTIONAL AREA, LODHI ROAD, NEW DELHI-011. 7 HINDUSTAN PETROLEUM CORPORATION LIMITED, REPRESENTED BY ITS CHAIRMAN, PETROLEUM HOUSE, 17, JAMSHEDJI TATA ROAD, MUMBAI-400 020. BY ADV SHRI.P.R.SREEJITH, SC, GSTN OTHER PRESENT: SRI. P.VIJAYAKUMAR ASG FOR R1 AND R32, SRI. P.R.SREEJITH SC FOR R3, SRI C.E. UNNIKRISHNAN, SPL GP FOR R4, SRI. GOPIKRISHNAN NAMBIAR, FOR R5 TO R7 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.12481 of 2021 3 JUDGMENT Dated this the 21st day of June, 2021 S.Manikumar, C.J. 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.
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.
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.
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.
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.”
W.P.(C)No.12481 of 2021 4
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.
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.
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.
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.
W.P.(C)No.12481 of 2021 5
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.
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.
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
W.P.(C)No.12481 of 2021 6 No.4), to dispose of Exhibit P3 representation. Writ petition is disposed of accordingly. Pending interlocutory applications, if any, shall stand closed. S.Manikumar
Chief Justice Shaji P.Chaly
Judge vpv
W.P.(C)No.12481 of 2021 7 APPENDIX OF WP(C) 12481/2021 PETITIONER ANNEXURES Exhibit P1OF THE STUDY REPORT DATED 04.03.2021 CONDUCTED BY THE RESEARCH TEAM OF THE STATE BANK OF INDIA, AVAILABLE IN THE URL HTTPS://SBI.CO.IN./WEB/SBI-IN-THE- NEWS/RESEARCH-DESK. Exhibit P2OF THE REPRESENTATION DATED 07.06.2021 SUBMITTED BY THE WRIT PETITIONER BEFORE THE 3RD RESPONDENT. Exhibit P3OF THE REPRESENTATION DATED 07.06.2021 SUBMITTED BY THE WRIT PETITIONER BEFORE THE 4TH RESPONDENT. // P.A. TO JUDGE
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.