SLP challenging provisions of 101st Constitutional Amendment Act dismissed

Last updated: 09 September 2024

Quick Summary

The Supreme Court has dismissed a special leave petition challenging provisions of the 101st Constitutional Amendment Act, which introduced the Goods and Services Tax (GST). This decision upholds the Patna High Court's earlier ruling that dismissed the petition. The High Court had found that the petitioner, a lawyer, lacked the proper standing to bring the case and that businesses transitioning to GST were not a 'marginalised section' unable to seek legal recourse. The challenge argued that the GST provisions violated the basic structure of the Constitution.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of Amit Pandey v. Union of India and Ors. [Special Leave Petition (Civil) No. 20282/2024 dated September 02, 2024] dismissed the special leave petition filed and upheld the order passed by the Hon'ble Patna High Court in the case of Amit Pandey v. Union of India [CJWC No. 7483 of 2017 dated April 01, 2024] wherein Section 2,9,12 and 18 of the 101st Constitutional Amendment Act relating to GST were challenged on the ground that the said provisions were violative of the basic structure of the Constitution.

Citation :
Special Leave Petition (Civil) No. 20282/2024 dated September 02, 2024

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