Kishor Kumar Mondol vs. Union Of INDIA And Ors.
Original PDF →Facts
The petitioner, Kishor Kumar Mondol, filed a writ petition challenging the imposition of GST on Superior Kerosene Oil for the Public Distribution System. The petitioner's grievance was considered by the GST Council in a meeting held on September 20, 2019. The judgment notes that Superior Kerosene Oil currently attracts a GST rate of 5%, whereas it would otherwise be subject to an 18% rate. This reduction was a result of consideration by an expert committee on GST rates. The Court was informed that the imposition of GST would have a negligible impact on the final price of kerosene oil per liter.
Held
The Court decided not to interfere with the order of the GST Council regarding the imposition of GST on Superior Kerosene Oil for the Public Distribution System. The reasoning provided is that the GST Council, in its meeting on September 20, 2019, had considered the issue and reduced the GST rate to 5%. This reduction was based on the recommendation of an expert committee. The Court also noted that the imposition of GST would have a negligible impact on the final price of kerosene oil per liter. Therefore, the Court found no reason to intervene in the decision of the expert body. The writ petition and the application were disposed of accordingly, with no order as to costs.
Key Issues
1. Whether the Court should interfere with the GST rate imposed on Superior Kerosene Oil for the Public Distribution System, as decided by the GST Council. Petitioner's Argument: The petitioner's grievance was with the imposition of GST, implying a challenge to the rate or the levy itself. However, the specific arguments made by the petitioner are not detailed in the judgment. Revenue/State's Argument: The judgment does not record any specific arguments made by the Union of India or the Respondent Nos. 6 & 7 (presumably representing the revenue authorities). The Court's decision appears to be based on its own assessment of the facts presented and the actions of the GST Council.
AI-generated summary — verify with the full judgment below
2025 Sl No.8 Court No.8 (gc)
WPA (P) 86 of 2021 CAN 1 of 2022
Kishor Kumar Mondol Vs. Union of India & Ors.
Mr. B.N. Ray, Ms. Shetparna Ray …for the Petitioner. Mr. Avinash Kankani …for the U.O.I. Mr. Vipul Kundalia, Sr. Adv., Mr. Tapan Bhanja …for the Respondent Nos.6 & 7. 1. It appears that the grievance with regard to the imposition of GST was considered by the GST Council in its meeting held on 20th September, 2019. It appears that the Superior Kerosene Oil for Public Distribution System presently attracts the GST rate of 5% otherwise would have been 18%. This reduction in the rate of GST has been considered by an expert committee constituted for considering the GST rates in respect of various items. It appears that the imposition of GST would have a very negligible impact on the final price of the kerosene oil per liter.
In such view of the matter, we do not want to interfere with the order of the GST Council.
Accordingly, the writ petition and the application are disposed of.
2
However, there shall be no order as to costs.
Urgent Photostat certified copy of this order, if applied for, be supplied to the parties upon compliance of all necessary formalities.
(Soumen Sen, J.)
(Smita Das De, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.