NARESH GYANWANI Vs. UNION OF INDIA
LAWS(MPH)-2017-11-286
HIGH COURT OF MADHYA PRADESH
Decided on November 20,2017

Naresh Gyanwani Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

VIRENDER SINGH,J. - (1.)Shri Ravish Joshi, Learned Counsel for the petitioner.
Heard on the question of admission.

By this writ petition in the nature of public interest litigation under Article 226 of the Constitution of India, the petitioner is challenging imposition of GST on the confectionery items on the ground that it does not come within the purview of taxes at the rate of 18% to 28%, as imposed by the respondents.

(2.)Under the Central Goods and Services Act, 2017, specific provision is there to raise objection before the Council or Commissioner, GST, and this Court is not an Expert Body to examine this question.
(3.)For these reasons, Writ Petition No. 19019/2017 has no merit and is accordingly dismissed in limine.
Petition dismissed.



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