The Bombay High Court on Thursday reserved its order on the Goods and Services Tax Act on grounds that it was a policy decision.
A Division Bench of Justices V.K. Tahilramani and S.S. Shinde was hearing a public interest litigation filed by a retired professor, Dr. KS Pillai, which challenging the government’s decision to introduce the tax reform in the middle of the financial year. Dr. Pillai is an assistant professor at KEM Hospital in Parel and runs a NGO called, ‘My integrating Society India Net.’
The PIL seeks to defer the implementation of the proposed GST Act till the 2018-2019 financial year beginning April 1, post the Budget sanction by Parliament. He argues that this will give adequate time for the government to conductawareness among the people. And with this additional time, people will adopt the major constitutional change in tax reform without any difficulties, such as essentials like medicines, drinking water and food being easily available.
Dr. Pillai informed the court that he is not opposing GST, but was only opposed to the time of its implementation. He asked if it is not the duty of the government to approach Parliament for a proper legislation in the Budget proposal after finalising the rates on items.
Additional solicitor general Anil Singh said over 6.5 million taxpayers have already migrated to the GST network. He said 30 States have passed the GST Act, “necessary rules have been framed”, and the Centre has trained 60 ,000 officers across States in the GST law.
