Dr. Kanagasabapathy Sundaram Pillai Founder, MY “Integrating Society India Net” NGGO Versus Union Govt. of India, Through, The Chairman, Central Board of Excise and Customs “CBEC”
GST
2017 (9) TMI 389 – BOMBAY HIGH COURT – [2017] 1 GSTL 31 (Bom), 2018 (9) G. S. T. L. 57 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 11-7-2017
Public Interest Litigation (L) No. 65 of 2017
GST
Smt. V. K. Tahilramani And Sandeep K. Shinde, JJ.
Petitioner present in person
Mr. Anil C. Singh, Addl. Solicitor General with Mr. P.S.Jetly, Mr. Sham V. Walve and Ms. Geetika Gandhi, Advocates for Respondent
JUDGMENT
[ Per Shri Sandeep K. Shinde, J. ]
The decision of respondent to implement Goods and Services Tax ('GST' for short) with effect from 1.7.2017 is subject matter of challenge in this petition on the following grounds:
(i) That implementation is without parliamentary sanction and implementation in midst of the financial year, is not valid;
(ii) That the preparations
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ank Account (TTABA) and suggested such other measures for effective implementation of GST.
Petitioner, thus, prayed that implementation of GST be deferred till all legal flaws are removed, and/or till full decision of final rates for all items including State surcharge items preparation is done by all India states and Union Territories.
2 The petitioner has prayed for following reliefs:
(a) Direct the respondent to defer the implementation till the legal sanction for implementation, the decided rates on all varied commodities etc. is taken from the parliament in Budget session of 2018 in February, 2018 for initiation of the new proposal from 1st April, 2018;
(b) Direction to utilize the period for the action on anti profiteering laws and on all shell companies, illegal duplicate manufacturing companies, unlawful commercial activities for tax evading/money laundering etc by the records of existing tax system thus preventing escape of those by the pretext in change records in new tax
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following 4 (Four) Acts were enacted:
(I) The Central Goods and Services Tax Act, 2017.
(ii) The Integrated Goods and Services Tax Act, 2017.
(iii) The Goods and Services Tax (Compensation to States) Act, 2017.
(iv) The Union Territory Goods and Services Tax Act, 2017 and received presidential assent on 6.4.2017.
In view of the fact aforesaid, contention of the petitioner that decision to implement the aforesaid Acts from 1.7.2017 is without authority of law lacks substance. In fact, herein levy and collection of taxes has sanction of law in terms of Article 265 of the Constitution of India.
4 As against this, the learned ASG appearing for the Union of India submitted thus:
(i) Thirty State legislatures have passed the State Goods and Services Tax Act, 2017.
(ii) Necessary rules have been framed and notified.
(iii) Over 65 lakh taxpayers have already migrated to GST network and obtained registrations.
(iv) Rates of taxes have been notified.
(v) GST Seva Kendras have
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