Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :

Print Options

+ Post an Article
Post a New Article ✕
Title :
0/200 char
Description :
Max 0 char
Category :
Co Author :

In case of Co-Author, You may provide Username as per TMI records

Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Articles

Back

All Articles

Advanced Search ❮
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
Sort By:
Relevance Date
PrevPreviousNextNext

PIL challenging provisions of 101st Constitutional Amendment Act relating to GST dismissed

Bimal jain
Petition Against 101st Constitutional Amendment on GST Dismissed; Court Upholds Parliament's Role and GST Council's Advisory Status. The Patna High Court dismissed a public interest litigation challenging Sections 2, 9, 12, and 18 of the 101st Constitutional Amendment Act concerning GST. The petitioner, a lawyer, argued these provisions violated the Constitution's basic structure and claimed that Parliament's reliance on the GST Council's recommendations constituted an abdication of legislative functions. The court found no merit in these claims, emphasizing that the GST Council's role is advisory and that the Union Parliament enacts laws. The court also noted the petitioner lacked the standing to file the petition, as those affected by the GST transition are not marginalized and can assert their rights independently. (AI Summary)

The Hon’ble Patna High Court dismissed the PIL filed in the case of AMIT PANDEY VERSUS UNION OF INDIA AND OTHERS - 2024 (4) TMI 848 - PATNA HIGH COURTwherein Section 2, 9, 12 and 18 of the 101st Constitutional Amendment Act relating to GST were challenged on the ground that the said provisions were violative of the basic structure of the Constitution.

Facts:

Amit Pandey (“the Petitioner”), a lawyer, filed a writ petition before the Hon’ble Patna High Court stating that Section 2, 9, 12 and 18 of the 101st Constitutional Amendment Act, 2016 violates the basic structure of the Constitution of India and, therefore, is invalid, void and unconstitutional.  Further, the ground is raised by the Petitioner that the Parliament is functioning on the recommendation of Goods and Services Tax Council (“GST Council”) which is an abdication of the legislative function of the parliament.

The Department (“the Respondent”) in its counter affidavit filed states that there is no abdication of the legislative function because GST Council is asked to provide recommendations based on the fact that it addresses the grievances of the taxpayer at national level as well as those issues which are unique to the particular state. The Council also addresses the issue of apportionment of tax collected between the Union and States for which law is made by the Union Parliament and not the GST Council.

Held:

The Hon’ble Patna High Court in the case of AMIT PANDEY VERSUS UNION OF INDIA AND OTHERS - 2024 (4) TMI 848 - PATNA HIGH COURT dismissed the PIL filed by the Petitioner by way of writ petition on the ground that the Petitioner, being a lawyer, does not have the locus based on which the writ petition could be entertained. Also, the Hon’ble High Court further held that, the dealers who were earlier registered under VAT, and have later shifted to GST by virtue of 101st Constitutional Amendment Act, cannot be considered a marginalized section, who are incapable of agitating their rights before the court of law.

(Author can be reached at [email protected])

Goods and Services Tax - GST
answers
Sort by
+ Add A New Reply
Hide
+ Add A New Reply
Hide
Recent Articles