Kerala Pradesh Gandhi Darshanvedhi vs. Union Of INDIA

WP(C)/12481/2021HC KeralaGSTCNR KLHC01033836202121 June 2021Bench: HONOURABLE THE CHIEF JUSTICE MR.S.MANIKUMAR,HONOURABLE MR. JUSTICE SHAJI P.CHALY7 pages
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Held

The High Court directed the GST Council to forward the petitioner's representation to the Union of India (Finance Secretary) for an appropriate decision within six weeks. It also directed the Chief Secretary, Government of Kerala, to dispose of the representation submitted to them. The Court noted that no mandamus can be issued to the GST Council to take a policy decision.

Facts

A Public Interest Litigation was filed seeking the inclusion of petrol and diesel under the GST regime, challenging their non-inclusion as violative of Articles 14 and 21 of the Constitution. The petitioner had submitted representations to the GST Council and the Chief Secretary, Government of Kerala, requesting such inclusion.

Key Issues

The key legal issues were whether petrol and diesel should be included under the GST regime and if their non-inclusion violated Articles 14 and 21 of the Constitution, and the extent of the court's power to direct the GST Council on policy matters.

Sections Cited

Article 279 A (6)

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Heard together (3 matters)

WP(C) NO. 12481 OF 2021
TC/487/2018
TC 22/26

Read from the judgment's own cause title. This page is filed under one of them.

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

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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.