GST: Madhya Pradesh HC Dismisses Plea against Levy of Tax on Confectionery Items [Read Order]

A division bench of the Madhya Pradesh High Court last week dismissed a Public Interest Litigation (PIL) challenging the levy on confectionary items.

The bench comprising Justices P K Jaiswal and Virender Singh refused to admit the petition by stating that the petitioner has an option to contest the same before the Council or Commissioner, GST.

Before the High Court, the petitioners challenged the levy 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 Government.

Dismissing the petition, bench held that “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.”