New Delhi, Sep 6 (PTI) The Supreme Court on Friday dismissed a PIL seeking enforcement of a compliance rating mechanism under the Goods and Services Tax, saying it does not want to run the GST administration.
GST compliance rating is a score given by the authorities and has to be calculated on the basis of several parameters such as timely filing of monthly and annual returns, furnishing details of input credits used and taxes paid. With the help of the rating mechanism, GST payers can see how compliant they are with the tax rules.
“This is a matter for Parliament. Let us not use the PIL jurisdiction for this. The PIL is for crucial issues of human rights…the moment you see a good issue in newspapers and you say ‘chalo’ file a PIL,” a bench comprising Chief Justice D Y Chandrachud and Justices JB Pardiwala and Manoj Misra said.
The plea was filed by a man named Pradeep Goyal.
“This is a matter related to good governance,” lawyer Charu Mathur, appearing for Goyal, said.
The bench, which was not in agreement with the petitioner, dismissed the PIL.
Section 149 of the Central Goods and Services Tax Act, 2017 deals with the the GST compliance rating score and says it shall be updated at periodic intervals and intimated to the taxable person and also placed in the public domain in the manner prescribed.
The plea had sought compliance of the provisions. PTI SJK SJK SK SK
This report is auto-generated from PTI news service. ThePrint holds no responsibility for its content.