TMI Blog2024 (4) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... RT] has clearly held that a stranger cannot be permitted to meddle in any legal proceeding unless he satisfies the authority or court that he falls within the category of an aggrieved person. The petitioner herein has not suffered any legal injury by the 101st Amendment, especially since he is not a person involved in commercial activities. The petitioner also does not have a case that he is registered under the Goods and Services Tax enactments. He does not even have a ground of any prejudice having been caused to him by the mechanism of reverse charge under the GST regime. A writ petition under Article 226 of the Constitution, as held by the Hon ble Supreme Court, is maintainable either for the purpose of enforcing a statutory or legal ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the legislative functions. 3. A detailed counter affidavit has been filed by the respondent Nos. 1 to 3, pointing out the massive exercise, which was undertaken for shifting to the goods and service tax regime and the levy of indirect taxes till then conferred on the State having been taken over by the Union Parliament for purposes of bringing out a unified law for levy of taxes on goods and services. It is hence, the Council was constituted with the Union Finance Minister as its Chairperson and the Union Minister of State, Incharge of Revenue or Finance and the Ministers Incharge of Finance or Taxation or any other Ministers nominated by each State Government, as members. There is no abdication of the legislative functions merely because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintainable either for the purpose of enforcing a statutory or legal right or with respect to breach of statutory duty on the part of the authorities. The petitioner has no enforceable right judicially recognized, insofar as the 101st Amendment to the Constitution is concerned and he does not claim any prejudice having been caused to him. The public interest asserted cannot also be entertained since the dealers registered under the earlier value added tax regime, now shifted to the goods and sales tax regime, by virtue of the 101st Amendment cannot be said to be a marginalized section, who are incapable of agitating their rights before the courts of law. 7. We find absolutely no reason to entertain the writ petition. We would have imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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