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2018 (2) TMI 1539 - HC - GSTGST Council meetings - Postponement of meeting - It is the case of the petitioner that only as a political strategy, such meeting was conducted in violation of the Code of Conduct. It is alleged that the recommendations made in the 9th and 10th November, 2017 Council meeting are only to appease the voters in the ensuing elections. Held that: - By virtue of constitutional amendment, Article 279A is inserted, which empowers the Hon'ble President to constitute a Council to be called the Goods and Services Tax Council. Under Article 279A(4), Goods and Services Tax Council is empowered to make its recommendations to the Union and the States, on taxes, cesses and surcharges etc. As per Article 279A(9), every decision of the Council is to be taken in a meeting, where majority of not less than three fourths of the weighted votes of the members present and voted - The recommendations made by the Council are ultimately to be accepted by the government. Merely because the Council has met and made its recommendations, it cannot be said that such recommendations and steps taken by the Council are in violation of the model Code of Conduct, which is in operation in the State of Gujarat. Petition dismissed.
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