2017 Taxo.online 53
Writ Petition (PIL) No.19019/2017 dated 20.11.2017
Naresh Gyanwani s/o Shri Jiyaram Gyanwani
The Union of India & three others
2017
GST
Central Goods & Services Tax Act, 2017
P.K. Jaiswal, Justice & Virender Singh, Justice
In favour of revenue
High Court
Madhya Pradesh
Constitutional Validity – Petitioner is challenging the imposing of 18% to 28% GST on confectionary items – Held: Under the Central Goods and Services Act, 2017, specific provision is there to raise objection before the Council or Commissioner, GST, and this Court is not an Expert Body to examine this question.
Represented by: –
Petitioner: – Shri Ravish Joshi
Respondent: –
Order: –
By this writ petition in the nature of public interest litigation under Article 226 of the Constitution of India, the petitioner is challenging imposition of GST on the confectionery items on the ground that it does not come within the purview of taxes at the rate of 18% to 28%, as imposed by the respondents.
- Under the Central Goods and Services Act, 2017, specific provision is there to raise objection before the Council or Commissioner, GST, and this Court is not an Expert Body to examine this question.
- For these reasons, Writ Petition No.19019/2017 has no merit and is accordingly dismissed in limine.
