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TMI Blog2020 (8) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e., 1% of the disputed amount and with a further prayer of declaring imposition of levy of additional court fee by the State Authority in exercise of powers under Section 76(1) of the Kerala Court Fees Act would not apply in the field of GST laws. Petitioner being registered under the provisions of the Kerala State Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017, prior to that, till 30.6.2017, under the Kerala Value Added Tax Act, submits that the realm of GST came into being with effect from 1.7.2017. The division of tax payers between Central and State was accordingly done as per the guidelines issued by the Goods and Service Tax. The aforesaid division was made by the computer without any liberty to the exis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgment shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgment, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Constitution of India. The question with regard to reasonable classification or intelligible differentia referred to is no longer res integra in view of the judgment of the Constitution Bench in Jindal Stainless Steel Ltd. & Anr. V. State of Haryana & Ors, reported at 2016 VOL. 66 SC-CB wherein the following 4 questions were determined. "1. Can the levy of a non-discriminatory tax per se constitute infraction of Article 301 of the Constitution of India? 2. If answer to question No.1 is in the affirmative, can a tax which is compensatory in nature also fall foul of Article 301 of the Constitution of India? 3. What are the tests for determining whether the tax or levy is compensatory in nature? 4. Is the Entry Tax levied by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds mentioned in Articles 15 and 16, it may well be that the statute will, without more, incur condemnation as violating a specific constitutional prohibition unless it is saved by one or other of the provisos to those articles. But the position under Article 14 is different. Equal protection claims under that article are examined with the presumption that the State action is reasonable and justified. This presumption of constitutionality stems from the wide power of classification which the legislature must, of necessity, possess in making laws operating differently as regards different groups of persons in order to give effect to its policies. . . . ." 133. Fazl Ali J. in his concurring judgment explained the concept in the following wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereas discrimination with reason may be legally acceptable. In Video Electronic's case, this Court noted that the differentiation made was supported by reasons. This Court held that if economic unity of India is one of the Constitutional aspirations and if attaining and maintaining such unity is a Constitutional goal, such unity and objectives can be achieved only if all parts of the Country develop equally. There is, if we may say so, with respect considerable merit in that line of reasoning. A State which is economically and industrially backward on account of several factors must have the opportunity and the freedom to pursue and achieve development in a measure equal to other and more fortunate regions of the country which have fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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