2025 (6) TMI 1155 - HC - GST

Judicial Review Upholds 5% GST on Superior Kerosene Oil, Ruling Rate Impact Negligible for Consumers

Kishor Kumar Mondol Versus Union of India & Ors.

HC dismissed writ petition challenging GST rate on Superior Kerosene Oil. Despite petitioner's concerns, court upheld GST Council's 5% rate, finding the ... Imposition of GST - Superior Kerosene Oil - HELD THAT:- 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. It is not required to interfere with the order of the GST Council - the writ petition and the application are disposed of. The Calcutta High Court, through Hon'ble Justices Soumen Sen and Smita Das De, addressed a writ petition challenging the imposition of GST on Superior Kerosene Oil for the Public Distribution System. The Court noted that the GST Council, in its 20th September 2019 meeting, had set the GST rate at 5%, reduced from the standard 18%, based on recommendations by an expert committee reviewing GST rates for various items. The Court observed that the GST's impact on the final price per liter of kerosene oil is 'very negligible.' Consequently, the Court declined to interfere with the GST Council's decision, disposing of the petition and related application without costs. An urgent certified copy of the order may be supplied upon request and compliance with formalities.