https://www.taxtmi.com/caselaws?id=391265 The court dismissed the petitioner's challenge to the validity of GST Council recommendations and notifications treating ice cream like Pan Masala and Tobacco products. Emphasizing the need for a rational classification based on intelligible differentia, the court upheld the notifications, stating that legislative provisions cannot be struck down merely for being arbitrary. The judgment highlighted the presumption of constitutionality in taxation laws and the legislature's latitude in classification. Ultimately, the court found no merit in the petitioner's arguments and dismissed the writ petition without costs. en-us Thu, 24 Oct 2019 00:00:00 +0530 Thu, 23 Jan 2020 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391265 The court dismissed the petitioner's challenge to the validity of GST Council recommendations and notifications treating ice cream like Pan Masala and Tobacco products. Emphasizing the need for a rational classification based on intelligible differentia, the court upheld the notifications, stating that legislative provisions cannot be struck down merely for being arbitrary. The judgment highlighted the presumption of constitutionality in taxation laws and the legislature's latitude in classification. Ultimately, the court found no merit in the petitioner's arguments and dismissed the writ petition without costs. Case-Laws GST Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391265