GST | Patna High Court Dismisses a Petition Questioning the Legality of Council

The Patna High Court dismissed a writ petition by stating it was an over-enthusiastic exercise of an advocate petitioner, challenging the legality of the central goods and services tax (GST) council.

Under the GST Act, the council suggested the Parliament’s actions to assist nationwide fiscal problems in indirect taxation and help the central legislature in the apportionment of indirect taxes between the Centre and states.

A division bench, Chief Justice K Vinod Chandran and Justice Harish Kumar, dismissed the petition, which had claimed that it negates the basic layout of the constitution wherein powers of enduring fiscal judgments are granted to Parliament which approves all financial and fiscal transactions bypassing all money bills and via its annual financial statement (Budget).

The lawyer of the applicant claimed that the Parliament denied exercising its constitutional powers and duties by constituting the GST council.