Case tittle | FC Agrawal Coal (P) Ltd. VS Union of India |
Court | Gujarat High Court |
Honourable Judge | Justice Akil Kureshi Justice B.N. Karia |
Citation | 2018 (10) GSTPanacea 49 HC Gujarat R/Special Civil Application Nos. 18125, 20183, 20184 And 23286 Of 2017 |
Judgment Date | 10-October-2018 |
In this group of petitions, the challenge presented by the petitioners is uniform and identical in nature. The petitions collectively contest a particular issue or set of issues, indicating a consistent legal argument or assertion shared across all petitions filed. This uniformity suggests a commonality in the grounds for challenge or objection raised by the petitioners, likely revolving around a specific legal interpretation, procedural matter, or substantive issue central to their cases.
In a series of petitions, the petitioners have collectively raised identical challenges. They contest the validity or vires of the Goods and Services Tax (GST) regime. The essence of their challenge revolves around questioning the constitutional authority and legal validity of various aspects of the GST framework. Key areas of contention likely include constitutional provisions, legislative authority, and potential inconsistencies or procedural irregularities perceived by the petitioners within the GST laws. These petitions aim to address fundamental issues concerning the application, implementation, and constitutionality of GST laws as they affect the petitioners’ interests or legal rights.
In this group of petitions, all petitioners present an identical challenge. They contest the constitutional validity (vires) of both the Goods and Service Tax (Compensation to States) Act, 2017, and Notification No. 01/2017 issued under it. The crux of their challenge likely revolves around the interpretation and application of these legislative measures concerning the Goods and Service Tax (GST) regime in India. This legal challenge seeks to address potential inconsistencies or perceived violations of constitutional rights and legal principles, particularly regarding the imposition and collection of GST compensation to states. The outcome of these petitions could have significant implications for the regulatory framework governing GST and the financial arrangements between the central government and the states, impacting both fiscal policy and legal interpretations in the realm of indirect taxation. In this group of petitions, the petitioners have collectively raised identical challenges. They contest the constitutional validity (vires) of the Goods and Services Tax (Compensation to States) Act, 2017, along with the Notification No. 01/2017 dated 28.06.2017 and No. 02/2017 dated 01.07.2017 issued under the provisions of the said Act. The core contention revolves around the legality and constitutionality of these legislative measures, particularly focusing on their compliance with constitutional principles and their implications on state compensation mechanisms under the GST regime. The group of petitions under consideration presents an identical challenge by the petitioners. Their primary contention revolves around questioning the constitutionality (vires) of the Goods and Service Tax (Compensation to States) Act, 2017, as well as the specific notifications issued under this Act, namely Notification No. 01/2017 dated 28.06.2017 and No. 02/2017 dated 01.07.2017. It is established and undisputed that a similar challenge has previously been deliberated upon by the Supreme Court In this group of petitions, the petitioners have collectively raised an identical challenge. They contest the validity of the Goods and Service Tax (Compensation to States) Act, 2017, as well as Notification No. 01/2017 dated 28.06.2017 and No. 02/2017 dated 01.07.2017 issued under the aforementioned Act. It is crucial to note that the issue at hand mirrors a recently decided case wherein the Supreme Court of India deliberated on a similar challenge in the matter of Union of India v. [to be completed with specific case name once provided].
In this group of petitions, the petitioners collectively raise an identical challenge concerning the vires of the Goods and Service Tax (Compensation to States) Act, 2017, along with Notification No. 01/2017 dated 28.06.2017 and No. 02/2017 dated 01.07.2017 issued under the said Act. The central issue at hand revolves around whether these legislative provisions and notifications are constitutionally valid.
It is acknowledged and undisputed that the Supreme Court recently addressed an analogous challenge in the case of Union of India v. Mohit Minerals Pvt. Ltd., as reported in 2018 SCC OnLine SC 1727. The Supreme Court’s decision in this case provides pertinent precedent and guidance on the constitutional aspects and legal implications relevant to the current petitions.
Therefore, the petitioners’ challenge in these petitions hinges significantly on the applicability and interpretation of the principles laid down in the aforementioned Supreme Court judgment. This judicial precedent will likely serve as a critical touchstone in determining the outcome of the present petitions, as it directly addresses similar legal issues and arguments regarding the validity of legislative provisions and notifications under the GST Compensation to States Act, 2017. In this group of petitions, all petitioners have raised identical challenges regarding the vires of the Goods and Service Tax (Compensation to States) Act, 2017, as well as Notification No.01/2017 dated 28.06.2017 and No.02/2017 dated 01.07.2017 issued under the Act. It is acknowledged that the Supreme Court recently addressed a similar challenge in the case of Union of India v. Mohit Minerals Pvt. Ltd., where it upheld the constitutionality of the Act. Given this precedent, the court has decided to dispose of all these petitions accordingly.
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