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SLP challenging provisions of 101st Constitutional Amendment Act dismissed

Bimal jain
Supreme Court dismisses petition challenging GST provisions under 101st Constitutional Amendment; upholds High Court's ruling on standing. The Supreme Court dismissed a special leave petition challenging sections of the 101st Constitutional Amendment Act related to the Goods and Services Tax (GST). The petitioner argued these provisions violated the Constitution's basic structure. The Patna High Court had previously dismissed the public interest litigation, stating the petitioner, a lawyer, lacked standing to file the writ. The court also noted that dealers transitioning from VAT to GST were not marginalized and could assert their rights legally. The Supreme Court upheld the High Court's decision, affirming the legislative process involving the GST Council's recommendations. (AI Summary)

The Hon’ble Supreme Court in the case of AMIT PANDEY VERSUS THE UNION OF INDIA & ORS. - 2024 (9) TMI 447 - SC ORDERdismissed the special leave petition filed and upheld the order passed by the Hon’ble Patna High Court 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:

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 COURTvideImpugned Order dated April 01, 2024(“the Impugned Order”) wherein Section Section 2, 9, 12 and 18 of the 101st Constitutional Amendment Act relating to GST thereby holding 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. The writ petition was filed challenging the said provisions violates the basic structure of the Constitution of India and 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. 

Aggrieved by the Impugned Order passed, the Petitioner filed special leave to appeal before the Hon’ble Supreme Court

Held:

The Hon’ble Supreme Court in the case of AMIT PANDEY VERSUS THE UNION OF INDIA & ORS. - 2024 (9) TMI 447 - SC ORDERdismissed the special leave petition filed and upheld the order passed by the Hon’ble Patna High Court in the aforesaid case.

(Author can be reached at [email protected])

Goods and Services Tax - GST
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