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M. TRADE LINKS vs. UNION OF INDIA & Others
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH
Pet. Counsel
Meera V. Menon
K.p.pradeep
Res. Counsel
Sreelal N. Warrier
Muhamed Rafiq

Petitioner / Applicant

M. TRADE LINKS

Respondent UNION OF INDIA & Others
Court Kerala High Court
State

Kerala

Date Jun 4, 2024
Order No.

W. P(C) Nos. 31559/2019, 25891/2020, 26515/2021, 5995/2022, 21545/2022, 27854/2022, 24327/2022, 36612/2022, 24677/2023, 37039/2023

Citation

2024(6) TAXREPLY 9820

Original Order
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ORDER

JUDGMENT In the present batch of writ petitions, challenge has been made to Sections 16 (2) (c) and 16 (4) of the Central Goods and Services Tax Act and State Goods and Services Act, 2017. Background: 2. It took 13 long years, i.e., 2004-2017, for Goods and Services Tax to finally arrive in India, and a new tax regime could see the light of the day with effect from 01.07.2017. The Kelkar Committee used the word โ€˜GSTโ€™ for the first time in a formal document, i.e., the Executive Summary of the Kelkar Committee report. The Kelkar Committee proposed that the Union and the States should concurrently tax the consumption of almost all goods and services in the economy, and it should be based on the principles of Value Added Tax (for short โ€˜the VATโ€™). All existing legislation taxing goods and services with cascading effects should be withdrawn. The GST would subsume existing indirect taxes including central excise and service tax. 2.1 โ€˜A White P....

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