Gujarat HC dismisses PIL alleging GST Council decision violates Election Code of Conduct

Excise- Gujarat High Court -Tax Scan

A division bench of Gujarat High Court has dismissed a PIL which sought that the decisions taken by the GST council at its Guwahati meeting be declared null and void on the ground that it violated the model code of conduct (MCC).

A Public Interest Litigation was filed on 10th November in High Court against the State Election Commission and the chairman of GST council.

The PIL was filed by Sandeep Sharma, a cable operator who was claimed that the timing of the GST Council meeting ahead of the Gujarat elections was “politically motivated”.

While dismissing the PIL, the division bench comprising of Chief Justice R Subhash Reddy and Justice V M Pancholi saidthat the GST Council was an independent body and its decision did not violate the model code of conduct, which is in force in Gujarat that goes to polls on December 9 and December 14.

The petitioner, Sandip Sharma, had argued in his petition that the decision to reduce Goods and Services Tax (GST) on a host of items at its meeting held on November 10 in Guwahati violates the MCC.

The petitioner said since the elections have been announced in Gujarat, the decision by the GST council to cut tax and introduce new GST rates on various items may influence the voters.

The petitioner also said that he was not concerned with the merit or demerit of the decisions taken at the council meet, and was only concerned with the “open violation of the model code of conduct”.

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