TaxTMI 
TaxTMI 
2020 (1) TMI 878
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....order or direction in the nature of certiorari commanding the opposite parties to:- a) to quash the impugned recommendations of GST Council being void ab initio; b) strike down the impugned notification no. 8 of 2017 Central Tax dated 27.07.2017 holding it to be ultra vires; c) strike down the impunged notification no. 14/2019 Central Tax dated 7th March, 2019 holding it to be ultra vires. 3. The petitioner is a society registered under the Societies Registration Act, 1860. The petitioner being an Association of Small Scale Ice Cream Manufacturers is eligible for various policies framed for promotion of Small Scale Industries by the various government agencies. The Association is challenging the validity of not....
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....effect of Article 14, reiterated what was already explained in earlier decisions that to pass the test of permissible classification, two conditions must be fulfilled, namely, (i) the classification must be founded on an intelligible differentia which distinguishes persons or things that are grouped together from others left out of the group and (ii) such differentia must have rational relation to the object sought to be achieved by the statute in question. The Court further stated that classification might be founded on different basis, namely, geographical, or according to objects or occupations or the like and what is necessary is that there must be a nexus between the basis of classification and the object of the Act under consideration....
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....ws: "8. Therefore, when the constitutionality of an enactment is challenged on the ground of violation of any of the articles in Part III of the Constitution, the ascertainment of its true nature and character becomes necessary i.e. its subject-matter, the area in which it is intended to operate, its purport and intent have to be determined. In order to do so it is legitimate to take into consideration all the factors such as history of the legislation, the purpose thereof, the surrounding circumstances and conditions, the mischief which it intended to suppress, the remedy for the disease which the legislature resolved to cure and the true reason for the remedy." 25. In Hamdard Dawakhana, the Court also followed the statem....
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....g Etc. Etc vs Union Of India & Ors., reported in 1981 AIR 2138 the Constitution Bench of Hon'ble Supreme Court stated that laws relating to economic activities should be viewed with greater latitude than laws touching civil rights such as freedom of speech, religion, etc. 8. While dealing with constitutional validity of a taxation law enacted by Parliament or State Legislature, the court must have regard to the following principles: (i), there is always presumption in favour of constitutionality of a law made by Parliament or a State Legislature (ii), no enactment can be struck down by just saying that it is arbitrary or unreasonable or irrational but some constitutional infirmity has to be found (iii), the court is not concerned wit....