https://www.taxtmi.com/article/detailed?id=12996 The petition challenged provisions of the 101st Constitutional Amendment Act on the basis that they violated the basic structure and involved unlawful delegation to the GST Council; the Patna High Court held the petitioner lacked locus and that dealers shifted from VAT to GST were not a marginalized class, and the Supreme Court dismissed the special leave petition, upholding those determinations on standing and the delegation challenge. en-us Mon, 07 Oct 2024 14:11:30 +0530 Mon, 07 Oct 2024 14:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12996 The petition challenged provisions of the 101st Constitutional Amendment Act on the basis that they violated the basic structure and involved unlawful delegation to the GST Council; the Patna High Court held the petitioner lacked locus and that dealers shifted from VAT to GST were not a marginalized class, and the Supreme Court dismissed the special leave petition, upholding those determinations on standing and the delegation challenge. Articles Goods and Services Tax - GST Mon, 07 Oct 2024 14:11:30 +0530 https://www.taxtmi.com/article/detailed?id=12996