9911796707
TMI Blog2018 (3) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... India can issue any positive direction to the Goods and Central Services Tax council to bring petrol and diesel prices within the ambit of Goods and Service Tax? Held that: - In the considered opinion of this Court, it cannot issue any direction for the reason that it is for the Goods and Service Tax council to take a call in that aspect and Section 9(2) of the 'Act' also deals with the Central Tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel - The Goods and Service Tax council is having representation of the State Governments also and therefore, their views have also to be elicited, before the Goods and Service Tax council take a call as to bring the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vance now expressed by the petitioner is that though the main aim of Goods and Service Tax Act, is One Nation One Tax , the petrol and diesel having not been brought under the purview/control under the Goods and Service Tax Act and that apart price of per litre of the said fuels also fixed daily and it has reached all time high now, despite the fact that the International market price of crude oil per barrel is very low. 3. The petitioner/party-in-person by drawing the attention of this Court to the averments made in the affidavit filed in support of the petition as well as typed-set of documents and would submit that an exorbitant increase in the selling price of petroleum products, directly affects the common man for the reason that m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Article 279A of the Constitution of India . 8. Section 9 of the 'the Act' deals with 'Levy and collection' and it is relevant to extract the same:- Levy and Collection:- 9 (1) Subject to the provisions of sub-Section (2), there shall be levied a tax called the central goods and services tax on all intra- State supplies of goods or services or both, except on the supply alcoholic liquor for human consumption, on the value determined under Section 15 and at such rates, not exceeding twenty per cent, as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. ( 2) The Central tax on the supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax. 9. Section 11 of 'the Act' speaks about the 'power to grant exemption from Tax' and it is extracted below:- Power to grant exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both. 10. The prayer sought for by the petitioner/party-in-person, in the present Writ Petition filed as a 'Public Interest Litigation', is that the petroleum and diesel should be brought forthwith within the ambit of Goods and Service Tax, so that the selling price would drastically reduce and as a consequence, the prices of the Goods and essential commodities would come down, which would ultimately benefit to the common people, especially poor and down trodden. No doubt, in the event of prices of essential commoditie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, it is the prerogative of the Central Government to take a call on the basis of the recommendations of the Goods and Central Tax council. 15. It is a well-settled position of law that it is not for the Court to determine whether a particular policy or particular decision taken in the fulfillment of that policy is fair. It is only concerned with the manner in which those decisions have been taken and the extent of the duty to act fairly will vary from case to case ( Akhtar Hasan Khan and others Vs. Federation of Pakistan and others reported in 2012 (5) SCC (FJ) 12 . 16. The policy decision can be interfered with only it is found to be arbitrary or based on an irrelevant consideration or malafide or against any statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
