2020 (10) TMI 1132 - SCH - GST

Exemption from GST - mobility devices - Attorney General states that there could be no objection to the petitioner pursuing a representation. HELD THAT - List the Writ Petition for final disposal, in March 2021.

Summary

Issues:
1. Intervention application by Ms. Manasi Joshi
2. Impleading the GST Council
3. Exemption from tax on 'mobility devices'
4. Representation before the GST Council
5. Filing of counter affidavit(s)
6. Final disposal of the Writ Petition in March 2021

Analysis:

1. Intervention Application by Ms. Manasi Joshi:
The Supreme Court allowed the application for intervention on behalf of Ms. Manasi Joshi, granting her the opportunity to participate in the proceedings.

2. Impleading the GST Council:
The Court allowed the application for impleading the GST Council, directing the necessary amendment to be completed within two weeks. A notice was to be issued to the newly impleaded respondent.

3. Exemption from Tax on 'Mobility Devices':
The Attorney General for India, Mr. K.K. Venugopal, informed the Court that granting an exemption from tax on 'mobility devices' might not be feasible due to policy implications. He suggested that the petitioner could submit a representation before the GST Council regarding this matter.

4. Representation Before the GST Council:
Mr. Pinaki Misra, the senior counsel for the petitioner, expressed the intention to proceed with the petition. However, considering the public interest nature of the petition aimed at protecting the rights of disabled individuals facing taxes on mobility devices, he decided to first move a representation with the GST Council.

5. Filing of Counter Affidavit(s):
The Court directed the filing of counter affidavit(s) within two months, allowing both parties to present their respective arguments and evidence.

6. Final Disposal of the Writ Petition in March 2021:
The Writ Petition was scheduled for final disposal in March 2021, indicating a timeline for the resolution of the legal matter and the delivery of a final judgment by the Court.