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2020 (1) TMI 337 - HC - GSTPermission for withdrawal of petition - Vires of Article 279-A (5) and explanation to Article 246-A(2) of the Constitution of India - levy of GST on Petroleum Products - HELD THAT - Petition dismissed as withdrawn.
Issues:
Challenge to the constitutionality of Article 279-A(5) and explanation to Article 246-A(2) of the Constitution of India regarding the levy of GST on Petroleum Products without a fixed date for implementation. Analysis: The petition before the Patna High Court challenged the constitutionality of Article 279-A(5) and the explanation to Article 246-A(2) of the Constitution of India concerning the imposition of Goods and Services Tax (GST) on Petroleum Products without a specified date for implementation. The petitioner sought a writ of mandamus or any appropriate writ declaring these provisions as unconstitutional and ultra vires. The contention was that these provisions allowed the continuation of Value Added Tax (VAT) on Petroleum Products alongside GST, creating a conflict and uncertainty regarding the taxation regime for these products. The petitioner, represented by Mr. Arun Kumar, appeared in person and requested permission to withdraw the present petition with the liberty to raise the same issues in a fresh writ petition rather than pursuing it as a Public Interest Litigation. The Honorable Chief Justice granted the petitioner's request and disposed of the petition accordingly, allowing the petitioner to agitate the claims raised in a new petition. The judgment did not delve into the substantive merits of the constitutional challenge but focused on the procedural aspect of allowing the withdrawal of the petition with liberty to file a fresh one. In conclusion, the Patna High Court order addressed the petitioner's request to withdraw the petition challenging the constitutionality of provisions related to GST on Petroleum Products. The judgment did not provide a substantive ruling on the constitutional validity of the provisions but allowed the petitioner to pursue the matter through a fresh writ petition. The disposal of the petition with liberty granted signifies the court's acknowledgment of the petitioner's right to refile the case and seek redress on the constitutional issues raised.
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