Home Case Index All Cases GST GST + HC GST - 2020 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 878 - HC - GSTTurnover limit for Composition Levy under GST - treatment of Ice Cream equally with Pan Masala - Constitutional Validity of N/N. 8 of 2017 Central Tax and N/N. 14/2019 - Praying for quashing the impugned recommendations of GST Council being void ab initio - HELD THAT:- It is well settled that a legislative provision cannot be struck down as being arbitrary, irrational or unreasonable. No enactment can be struck down by just saying that it is arbitrary or unreasonable. While dealing with constitutional validity of a taxation law enacted by Parliament or State Legislature, the court must have regard to the following principles: (i), there is always presumption in favour of constitutionality of a law made by Parliament or a State Legislature (ii), no enactment can be struck down by just saying that it is arbitrary or unreasonable or irrational but some constitutional infirmity has to be found (iii), the court is not concerned with the wisdom or unwisdom, the justice or injustice of the law as the Parliament and State Legislatures are supposed to be alive to the needs of the people whom they represent and they are the best judge of the community by whose suffrage they come into existence (iv), hardship is not relevant in pronouncing on the constitutional validity of a fiscal statute or economic law and (v), in the field of taxation, the Legislature enjoys greater latitude for classification. The classification cannot be said to be without any rationale - petition dismissed.
|