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2017 (9) TMI 389

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..... ayers have already migrated to GST network and obtained registrations, (ii) the rates and taxes have been notified; (iii) rules have been framed and notified ; (iv) wide publicity is given in public domain; (v) entire machinery has been geared up not only to accept new challenge but to ensure GST is implemented effectively. - petition dismissed - decided against petitioner. - Public Interest Litigation (L) No. 65 of 2017 - - - Dated:- 11-7-2017 - Smt. V. K. Tahilramani And Sandeep K. Shinde, JJ. Petitioner present in person Mr. Anil C. Singh, Addl. Solicitor General with Mr. P.S.Jetly, Mr. Sham V. Walve and Ms. Geetika Gandhi, Advocates for Respondent JUDGMENT [ Per Shri Sandeep K. Shinde, J. ] The decision of resp .....

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..... red till all legal flaws are removed, and/or till full decision of final rates for all items including State surcharge items preparation is done by all India states and Union Territories. 2 The petitioner has prayed for following reliefs: (a) Direct the respondent to defer the implementation till the legal sanction for implementation, the decided rates on all varied commodities etc. is taken from the parliament in Budget session of 2018 in February, 2018 for initiation of the new proposal from 1st April, 2018; (b) Direction to utilize the period for the action on anti profiteering laws and on all shell companies, illegal duplicate manufacturing companies, unlawful commercial activities for tax evading/money laundering etc by the re .....

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..... he petitioner that decision to implement the aforesaid Acts from 1.7.2017 is without authority of law lacks substance. In fact, herein levy and collection of taxes has sanction of law in terms of Article 265 of the Constitution of India. 4 As against this, the learned ASG appearing for the Union of India submitted thus: (i) Thirty State legislatures have passed the State Goods and Services Tax Act, 2017. (ii) Necessary rules have been framed and notified. (iii) Over 65 lakh taxpayers have already migrated to GST network and obtained registrations. (iv) Rates of taxes have been notified. (v) GST Seva Kendras have been set up at every Commissionerate, Division and Range. They are answering all questions of the t .....

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