Since specific provision is there to raise objection before GSTN, High Court dismissed writ




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Since specific provision is there to raise objection before GSTN, High Court dismissed writ

Naresh Gyanwani, S/o Jiyaram Gyanwani v. UOI & Three Ors.

CONSTITUTION OF INDIA, 1950

–Writ petition –Seeking clarification regarding rate of GST on confectionary itemsMaintainability —–Where assessee had challenged the rate on which GST was imposed by revenue on the confectionery items through a writ petition before High Court, the same was not entertained because specific provisions are contained in Central goods and Service Tax Act, 2017 itself for remedial measure in this context. –Assessee through a writ petition challenged imposition of GST on the confectionery items on the ground that it does not come within the purview of taxes at the rate(s) of 18% to 28%, as imposed by revenue.

 Held: Under the Central Goods and Services Act, 2017, specific provision is there to raise objection before the Council or Commissioner of GST, and High Court is not an expert body to examine the question raised by the assessee, and thus, the writ petition was dismissed in limine.

Constitution of India, 1950 Article 226

REFERRED :

FAVOUR : Against the assessee

A.Y. :



IN THE MADHYA PRADESH HIGH COURT

P.K. JAISWAL & VIRENDER SINGH, JJ.

Naresh Gyanwani S/O Jiyaram Gyanwani v. UOI & Three Ors.

Writ Petition (PIL) No. 19019/2017

20 November, 2017

Petitioner by: Shri Ravish Joshi, learned counsel

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.

2. 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.

3. For these reasons, Writ Petition No. 19019/2017 has no merit and is accordingly dismissed in limine.




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