TaxTMI 
TaxTMI 
2018 (3) TMI 1451
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....ong other things, that Goods and Service Tax is based on two parliamentary Acts, namely the Integrated Goods and Services Tax Act and the Central Goods and Service Tax Act, for the covered object of "One Nation One Tax" and the said Act came to be passed during April, 2017. 2. The grievance now expressed by the petitioner is that though the main aim of Goods and Service Tax Act, is "One Nation One Tax", the petrol and diesel having not been brought under the purview/control under the Goods and Service Tax Act and that apart price of per litre of the said fuels also fixed daily and it has reached all time high now, despite the fact that the International market price of crude oil per barrel is very low. 3. The petitioner/party-in-perso....
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.... collection of Tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto". 7. Section 2(36) of the 'the Act' defines "Council', which means "the Goods and Services Tax Council established under Article 279A of the Constitution of India". 8. Section 9 of the 'the Act' deals with 'Levy and collection' and it is relevant to extract the same:- "Levy and Collection:- 9 (1) Subject to the provisions of sub-Section (2), there shall be levied a tax called the central goods and services tax on all intra- State supplies of goods or services or both, except on the supply alcoholic liquor for human consumption, on the value determ....
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....hich shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operato....
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....y such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be. Explanation. - For the purposes of this Section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both. " 10. The prayer sought for by the petitioner/party-in-person, in the present Writ Petition filed as a 'Public Interest Litigation', is that the petroleum and diesel should be brought forthwith within the ambit of Goods and Service Tax, s....
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....otification to exempt generally either absolutely or subject to such conditions as may be specified therein and it can act on public interest and also on the recommendation of the council to exempt from payment of Tax of any goods or services or both, on which, the Tax is levied. Hence, it is the prerogative of the Central Government to take a call on the basis of the recommendations of the Goods and Central Tax council. 15. It is a well-settled position of law that "it is not for the Court to determine whether a particular policy or particular decision taken in the fulfillment of that policy is fair. It is only concerned with the manner in which those decisions have been taken and the extent of the duty to act fairly will vary from case....