2024 (9) TMI 447 - SCH - GST

Constitutional Validity of Sections 2, 9, 12 and 18 of the Constitution (101 st Amendment) Act, 2016 violating the basic structure of the Constitution of India - grounds raised are based on the constitution of a Goods and Services Tax Council (GST Council), on whose recommendations the Parliament is alleged to be acting, which, according to the writ petitioner, is an abdication of the legislative functions - it was held by High Court that ' A writ petition under Article 226 of the Constitution, as held by the Hon ble Supreme Court, is maintainable either for the purpose of enforcing a statutory or legal right or with respect to breach of statutory duty on the part of the authorities. The petitioner has no enforceable right judicially recognized, insofar as the 101st Amendment to the Constitution is concerned and he does not claim any prejudice having been caused to him'. HELD THAT - It is not required to entertain the Special Leave Petition under Article 136 of the Constitution. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition under Article 136 of the Constitution after condoning the delay. Any pending application was disposed of.