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2019 (4) TMI 1398 - HC - GSTObligation of GST council to address grievance raised by General public - Withdrawal of levy of tax on the recycled plastic products - HELD THAT:- There is no mechanism provided in the Constitution or any other statute for the Goods and Services Tax Council to adjudicate the grievances raised by the general public. There is no mechanism for consideration and disposal of representations made by the general public to the Council after conducting personal hearing of the parties who make such representations. Learned counsel for the writ petitioners has not brought to our notice any provision in the Constitution or any other statute which imposes a duty on the Goods and Services Tax Council to adjudicate on the grievances raised by the members of the general public with regard to imposition and levy of goods and services tax on any product. Article 226 of the Constitution provides that every High Court shall have power to issue to any person or authority orders and writs including a writ in the nature of mandamus for the enforcement of any of the rights conferred by Part III of the Constitution and for any other purpose. It is well-settled that a mandamus lies to secure the performance of a public or statutory duty in the performance of which the one who applies for it has got sufficient legal interest - The writ of mandamus is limited to the enforcement of the obligation imposed by law. The learned Single Judge has wrongly exercised his discretion in issuing a direction to the Goods and Services Tax Council to consider Ext.P2 representation and pass orders thereon, after conducting personal hearing of the writ petitioners - Petition dismissed.
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