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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

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(UNDER RULE 4(e) OF BOMBAY HIGH COURT PIL RULES 2010)

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PUBLIC INTEREST LITIGATION NO. OF 2017

District:BOMBAY
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Writ Petition under

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Article 226 of constitution of India

In the matter of

Dr.Kanagasabapathy Sundaram Pillai,

Founder, MY“Integrating Society India Net”NGGO,
Shop No.1 and 2, Kantharia Mansion,
C.S.312, Dharavi Cross Road,
Dharavi, Mumbai 400017
Phone: 9920309223, Email id: isinetin@gmail.com
…………Petitioner
Versus
Union Govt. of India
Through the
The Chairman,
Central Board of Excise and Customs “CBEC”
NewDelhi 110001
……….Respondent
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TO

THE HON’BLE CHIEF JUSTICE

AND HIS COMPANION HON’BLE JUSTICES

OF THE HON’BLE HIGH COURT OF BOMBAY,

MOST RESPECTFULLY SHOWETH:

PETITION OF THE HUMBLE PETITIONER ABOVE NAMED:

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Particulars of the cause against which the

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petition is made:-

“The case in short is that Union

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Government

Excise and
of India

Customs
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by

Board
it’s

has
Central

proposed
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major tax reforms known as “Goods and

Services Taxes” as Single Tax Market

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easing Business in place of excise duty

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and central Sales act 1956 (CST), Service

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tax from 1994 and Value Addded Tax (VAT)

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in states from 2002 onwards till date.

Service tax was added to Union list in

the year 1994 - 1995 and now removed from

the Union List of 7th Schedule by the

101th constitutional amendment on 6th

April 2017.

Under the circumstances of removal

of service tax from union list without

including in concurrent list whether the

proposal of GST will survive?

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Apart from this the list of rates

are declared recently with various rates

some felt unreasonably high were

represented to the government of which

are required at least 3 months to be

disposed as per established procedure for

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new major changes as Tax Reforms.

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Once all legal procedures & rates

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finalised for all items by both the Union

GOI and all state

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public to be made clear understanding of

& UTs, the
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the new Tax system “GST” to ease the
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Business & trades for flawless

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implementation at one point of time all

India.
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It is pertinent to note that

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previously the UGOI itself deferred the

schedules of dates of start twice due to

unfinished GST related matters by the

council.

The petitioner approached the “CBEC”

with letter dated 25.05.2017 for relief.

UGOI India is announcing to go ahead with

the Major reforms from 1st July 2017.

With no alternative efficacious

resolution available, the petitioner for

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himself and other citizens’ benefit

approached this Hon,b[e Court for relief

in this form of PIL writ u/a 226 of COI

please.

(1) Particulars of the Parties:-

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a) The petitioner, aged 63 years, a law

abiding Indian senior citizen, ordinarily

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residing in Mumbai is retired from the post

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of Asst.Professor, Preventive Social

Medicine

Medical
(PSM/Community

College & KEM

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Medicine)

Hospital,
G.Sheth

Parel,
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Mumbai 400012,. The petitioner is a medical
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graduate MBBS, DPH, MD, MBA in OR and LLB

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from Mumbai University. The petitioner is

doing free medical & social service through

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a platform of an “NGGO” organization known

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as MY“Integrating Society India Net”NGGO, as

founder, addressing social issues to

agencies for relief and if no relief then

try to seek the relief by PIL.

2. At present one PIL under No. PILL/25/2015

in the matter of repeated increase of BEST

undertaking Bus charges is pending at admission

stage in this Hon’ble Court. The petitioner is

representing in the cases of his wife’s property

litigations at Dharavi both criminal as

complainant in CC/64/2015 in 12th court Bandra,

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SC/1696/2015 in city civil court and WP/47/2015

in this Hon’ble Court all proceedings for

forcible dispossession of the petitioner’s

clinic & NH. A service matter for wrong denial

of enhanced retirement for medical teacher by

MCGM under WP(OS)/1550/2011 is at final hearing

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stage. The petitioner has filed a PIL for

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amendments in RPA 1951&1955 after true

interpretation by the Honb’le Supreme court of

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India in 2014 in line
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democracy which is failing in over population &
of party are not
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competition for self motives and the same was

disposed to take the grievances to Election

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Commission of India. In 2016 a PIL was filed by

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the petitioner & pending in the Madras High

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Court for prevention of Bhogus Votes and a

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symbol for group of non-party-unified-

individuals supported by uniform principles of

NGGO. The petitioner has filed PIL for

Demonetisation in this Hon’ble Court under PIL

(Stamp) No.PILL / 112 of 2016 pending and the

same is being under transfer to Honble Apex

Court. There after a PIL /5/2017 is pending for

improper banking activities allowed/tolerated by

RBI.

b) The Respondent is the Union Government of

India (UGOI), has proposed the GST changes

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through the Central Board of Excise and Customs

“CBEC” department which is Constituted under the

Central Boards of Revenue Act, 1963 (54 of 1963).

Notices to UGOI will be served on this

department at New Delhi, on way of service

through the Branch Secretary Office at Mumbai in

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chage of Senior Advocate, Dept. Of Legal Affairs

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& Law Ministry, II Floor, Ayekar Bhawan,

Maharshi Karve Road, Mumbai 40020.

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(2) Subject matter in brief:
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PRPOPOSED GOODS AND SERVICES
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TAX (GST) BY THE UNION GOVERNMENT OF INDIA
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(UGOI) PREMATURE IMPLEMENT.

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The scope of this writ u/a 226 is to defer

the implementation of the new proposed GST

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acts till the next financial year 2018 - 2019

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starting from 1st April 2018 onwards after the

Budget sanction by the parliament in the

Budget session February 2018 as per the

constitution.

This will give adequate time for the

government to finalise all for which public

awareness made and any genuine difficulties

rectified, such final pack pilot tried in one

state, one UT & one metro for feacibilties /

difficulties, any contigency plan formation

etc. so that the public will adopt the major

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constitutional change in tax reform without

any life difficulties such as essentials like

medicines, drinking water and food essentials

are available without any scarcity.

1. Legal Questions involved:

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i) Whether UGOI is entitled to

implement the major constitutional

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changes of Tax Reforms in middle of

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the Financial Year that too

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unprepared properly itself deferred

the implementation which was

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scheduled to be launched on start
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of 2017-2018?
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ii) Is it not the duty of the state to

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follow the constitutional norms in

the major changes in the

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constitution reviewable under

article 368 of Constitution Of

India?

iii) Is not duty of the Government

to approach the Parliament to get

the proper Budget legislation in

the Budget proposal after

finalising the rates on items which

is claimed to be just decided by

the respondent?
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iv) Is it proper in part of the

respondent UGOI to ignore the

representations received from the

public after its recent

finalization of controversial rates

declared?

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v) Is it proper to ignore the

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difficulties expressed by its own

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service ministries to defer the

implementation?
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vi) Will it not cause confusion and
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chaos in daily life needs
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especially essential medicines,

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food & drink items supply that

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might be disrupted by not well

prepared implementation of major

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reforms all India in a day with out

contingency provisions of UGOI’s

believed innovative globally first

of its’ kind?

(3) What Consequence?

i) The poor idea of lowering the

prices but in contrary it will

increase as the input at

manufacturing level will be

reflected at Point Of Sales

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levels(POS) making the old system

of CST & VAT good.

ii) Implementation in the middle of

the Tax accounting financial year

will result in maladjustments among

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the Govt.s Dpts. with old budget

provisions, traders with old stocks

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trying for clearance sale and

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public diellamas of wait/flight

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will be difficulties at endlevel.

iii) As this is an upside down

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revolutionary change that Govt.
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itself believe that it is Global

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innovative Unique of India like

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Ayush, Yoga to take name & fame. So

atleast it should be as per the

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global conventional financial year

so that Globe may follow our system

successful as we believe.

iv) Aviation ministry itself

feeling the pinge under same govt.

requeting to defer to adjustitself

to global ticketting system in the

competitive market especially

direct flights causing difficulties

to clients already booked and

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future maladjustments etc. The

Union Govt. of India is not

deferring. If not deferred it may

be an acid test on the Indian

People as Guinea pigs. It is

necessary to keep UGOI to stay away

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from the such unprepared situations

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that cause unpredictable results.

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v) Now a days the public believe

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in unfair means & ways of protests

over party politics we see every

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time of difficulties faced by the
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common peace-loving people of the

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society. The petitioner as founder

of MY“Integrating Society India

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Net”NGGO, has put up thru RTI

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representation dated 25.05.2017 for

defer to the government and reply.

Ex.“A” Annexed herein and marked Exhibit-A.

(4) Is it relievable by this WRIT?

Yes.

By deferring the implementation the

people will receive the reply for their

representations in view of their vision of

difficulties they may face and any amendment

in the proposed innovative law to be examined

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thoroughly in all dimentions & perspectives so

that the endeavour of our Governmment will be

made a success with full cooperation &

tolerance of our citizens.

Public provision for F.Y. 2017 - 2018

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already on past cost based may find difficult

to adjust the deficits.

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The belief of Govt. is that it will

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decrease prices against the traders’ &

peoples’ contrary beliefEL of pushingup the

prices and making fast buck by clearance sale

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to avoid double tax in new rate already paid
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at factory level this is already represented

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for corrective measures. Adquate time should

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be given for clearance and replenshment by new

in transition period smoothly.

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State, UT, Local Govts. Will resort to

new form of revenues to make up loss and

deferr all services due to escalations so

ultimate the difficulties faces consequences.

Surcharges system will be misused on daily

changes of prices in petroleum products.

The shortfall budget deficit for grants

is already not paid and the compensation

advances also not paid yet under the

circumstances to be differed to next financial

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year the time all difficulties, validity etc.

made good to avoid the difficulties to common

man as tax is liability on every one of the

1.35 billion population who have not recovered

from the unprepared implementation of some

schemes in the past without expected result

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problems still lingering around.

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BY what order without opponents not

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affected in absence prejudicial to public:

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Only a stay order, in the form of a writ

mandamus for the proposed implementation

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date in the middle of constitutionally
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established Financial Year putting the

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public in tantrum directing to defer till

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first day of next financial year 2018 –

2019 after needed procedural corrections.

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(5) On What Grounds:

i. The implementation is from the

middle of the financial year.

ii. The sanction of the parliament is

necessary before implementation in

the Budget Session 2018 in February

2018 for starting the new reforms in

new financial year.

iii. The preparations are not well to

adopt the new system as the rates of

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CGST done recently just a week back

for which many representation from

the publics are not yet

replied/rectified.

iv. The states / UTs many are not yet

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decided and declared their proposed

rates.

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v. The compensation for the first

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quarter of the financial year not

paid apartfromEL the arrears under

many aids/schemes/sharing already

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and the states will be financially
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become critical.
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3. Declaration & undertaking of Petitioner:-

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(1.) That the present petition is being

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filed by way of public Interest litigation and

the petitioner(s) does not have any personal

interest in the matter.

(2.) That the entire litigation costs, including

the advocate's fee and other charges are being

borne by the petitioner in person His permanent

Account Number with the Income Tax Department,

is AALPP5507E.

(3.) That a thorough research has been conducted

in the matter raised through this petition all

the relevant material in respect of such

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research is/shall be annexed with the petition

herein as & when necessary.

(4.) That to the best of the petitioner’s

knowledge and research, the issue raised dealt

with and that a similar or identical petition

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are not filed earlier or has not filed any other

litigation touching the same subject matter in

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any other court of law.

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(5.) That the petitioner has understood that in

the course of hearing of this petition the Court EL

may require any security to be furnished
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torwards costs or any other charges and the
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petitioner shall have to comply with such

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requirements.
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(6) The necessary affidavit of undertaking for

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PIL in compliance of above as per Rule 7 of PIL

rules 2010 is enclosed with this petition

4. Facts in brief, constituting the cause:

The 101st Amendment to the Constitution of

India in 2016, paved the way for the G S T

regime. Parliament passed the Cornerstone

Legislation at the beginning of April (the

"Acts"), keeping the implementation of the new

G S T regime on track. The Acts essentially

implement the intention of the Amendment,

clearing the way for new fiscal powers at the

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Center and the State level, permitting the

collection and sharing of the G S T.

To ensure implementation of the Amendment,

Parliament passed the following 4 (Four) Acts to

put into effect the new regime for the Taxation

of Goods & Services.

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The Central Goods and Services Tax Act, 2017

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(the "C G S T");

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The Integrated Goods and Services Tax Act,

2017 (the "I G S T"); EL

The Goods and Services Tax (Compensation to
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States) Act, 2017 (the "G S T C S"); and
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The Union Territory Goods and Services Tax

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Act, 2017 (the "U T G S T").

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The Bills were introduced in the Lok Sabha

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on March 27, 2017 and were passed on March 29,

2017. They were subsequently introduced in the

Rajya Sabha on April 6, 2017 and were passed on

the same day. The Bills then received

Presidential Assent on April 6, 2017.

Pursuant to and upon the implementation of

the above Acts, States are now required to

implement their respective State Goods and

Services Tax Acts ("S G S T s") to complement

the C G S T and I G S T, effectively completing

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the statutory framework to implement the new

regime.

G S T essentially abolishes and replaces a

number of Indirect Taxes, including: the State

Value Added Tax; Entry Tax and other Local Body

Taxes; Luxury Tax; and Taxes on advertisements.

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The C G S T and S G S T will stipulate (in

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their respective schedules) those goods and

services which will be taxed where there is no

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inter-State movement. The
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I G S T

applicable to all goods and services if such a

will be
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supply of goods and services crosses State

borders.
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Applicability of the Acts):

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C G S T and S G S T: The C G S T and S G S T

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will levy tax on all intra-State supply of goods

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and services (except tax on alcohol for human

consumption). The rate of tax will be determined

by each respective State based on the

recommendations of the Goods and Services Tax

Council (the "Council"). The rate of tax that

can be imposed under the C G S T is capped at

twenty (20) percent of the value of the goods

and services.(Section 9(1) of the CGST)

I G S T: The I G S T will levy tax on all inter-

State supply of goods and services. The rate of

tax will be determined by the Central Government

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based on the recommendations of the Council. The

rate of tax under the I G S T is capped at forty

(40) percent of the value of the goods and

services. (Section 5 of the IGST)

G S T C S: The G S T C S is intended to

compensate the States for losses they may suffer

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as a result of the change in the taxation regime

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that the C G S T, S G S T and I G S T introduces.

The G S T C S is time-bound and will be in force

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only for a period

recommended by the Council.

of 5
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years or the

(Section 8(1) of
period
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the G S T C S)

U T G S T: The U T G S T is the union territory

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equivalent of the S G S T for union territories

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that do not have their own legislatures. The

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U T G S T will implement the taxation scheme in

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the same manner as the S G S T s implement it in

the States.

Place of Supply: Considering the distinction

drawn between inter-State and intra-State supply

of goods and services, the I G S T specifies the

manner of determination of the place of supply

of goods and services (and applicable under the

C G S T as well). The determination of the place

of supply plays a key role in concluding the

place and instance of taxation under the C G S T,

I G S T and S G S T.
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a.Goods:

Under the IGST, the place of taxation of

goods is determined as follows: (Section

10(1) of the I G S T)

o Transactions in relation to the

installation or assembling of goods

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will be taxable at the place of such

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installation or supply;

Transactions requiring the physical

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o

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transfer of goods will be taxable at

the final destination of the goods;

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o Transactions requiring the physical

transfer of goods under the direction

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of a third party that is neither the

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supplier or recipient, will be

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taxable at the place of business of

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such third party;

o Transactions that do not involve

movement of goods are taxable where

the goods are situated at the time of

delivery to the recipient;

o Transactions involving the movement

of goods on board a conveyance are

taxable at the location where the

goods are taken on board; and

o Transactions involving the import of

goods are taxable at the location of

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the importer. (Section 11 of the

I G S T)

b.Services:

The place of supply of services under the

I G S T is determined as follows:

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o Services by a person registered under

the I G S T and C G S T will be

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taxable at the place where such

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person is located;

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(Section 12(2)(a) of the I G S T)
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o Services by an unregistered person
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will be at the location of the

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recipient, if such recipient's

address is available, failing which,

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it will be taxable at the location of

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the supplier of the services;

(Section 12(2)(b) of the I G S T)

o Services in relation to immovable

property will be taxable at the place

where the immovable property is

situated;

(Section 12(3) of the I G S T)

o Services that are to be actually

performed at a particular place (such

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as catering, grooming and fitness

services) will be taxable at the

place where the services are actually

performed. (Section 12(2)(4) of the

I G S T).

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Similar provisions have been promulgated to

specify the place of supply of services of

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events, functions, exhibitions, conferences,

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telecommunication, banking and

either the supplier or

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advertisement services. Services for which,

recipient is
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situated outside of India, are taxable at
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the place where the recipient is situated,

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unless such location is unavailable, in

which event, the place of taxation will be

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the location of the supplier.

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Computation of Tax: The value of the goods or

services for the purpose of taxation under the

acts, will be computed considering the following,

as may be applicable: (Section 15 of the C G S T)

• Price actually paid or payable for the goods

and services;

• Any amount incurred by the recipient in

relation to the supply of goods or services

that the supplier will be liable to pay, if

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such amount was not included in the price

of the goods and services;

• Incidental expenses to the supply of goods

and services, either before or at the time

of such supply, including, but not limited

to, commission and packing;

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• Interest, penalty or late fee charged for

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any delayed payment of consideration;

• Subsidies, other than State and Central

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Government subsidies, that have a direct

correlation to the price of the goods and

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services.
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Composition Levy: As an alternative to the

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taxation of each instance of supply under the

C G S T and S G S T, any registered person under

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the Acts whose turnover does not exceed INR

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50,00,000 (Indian Rupees Fifty Lakhs)

(approximately USD 75,000) in the previous

financial year can opt to pay a composition

levy. (Section 10 of the C G S T). The C G S T

stipulates the upper limit of the composition

levy that may be prescribed for different

categories of supply and the conditions that the

dealers must fulfill to be eligible to opt for a

composition levy.

Investigative and Recovery Powers: The C G S T

grants wide powers of Search and Seizure. Any

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Officer of the rank of Joint Commissioner or

higher may authorize any Officer of Central Tax

to conduct and inspect or search a place and

seize documents or goods if he reasonably

suspects that an transgression of the Acts had

occurred, and that such inspection, search or

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seizure is necessary to investigate such

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transgression. (Section 67 of the C G S T). The

Officers so authorized by an officer of the rank

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of the Joint Commissioner or above, will also

have access to the place of

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business of a
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registered person and the right to inspect any

record, document, account or computer device.

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The C G S T also provides powers to officers

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to assess any person's returns and determine if

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either tax was unpaid, or short paid, or input

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tax credit was wrongly availed. In such

instances, the officer must issue a Notice to

the Assessee and provide the Assessee with an

opportunity to make a representation. If the

officers passes an Order adverse to the Assessee,

the Assessee has a period of 3 (three) months

from the Order to pay the demand amount, failing

which, the officer can institute recovery

proceedings. (Section 78 of the C G S T).

The modes of recovery include: (Section

79(1) of the C G S T):

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• any officer who holds any monies of the

Assessee to deduct the due amount from the

same;

• any officer who holds any goods of the

Assessee to sell the same and recover the

due amount;

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• any person who holds monies for the Assessee

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(or may hold monies for the Assessee at

some time in the future, including banks

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and insurers) to deduct the due amount from

such monies and pay the Department;

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• the attachment and sale of any movables or

immovable of the Assessee;

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• the dues recovered as arrears in land

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revenue.
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Other Miscellaneous Provisions:

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The Acts retain Input Tax Credit Scheme and

provide for the utilization of Input Tax Credit

provided under one Act to be utilized towards

dues under another Act (or Acts). The Acts

provide for a specific manner in which Input Tax

Credit can be availed interchangeably. It should

however be underlined that Tax Credits gained

under I G S T and C G S T cannot be utilized

for payment of dues under S G S T and vice versa.

As under the previous tax regime, Input Tax

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Credit can only be availed by persons who have

registered themselves under the Acts.

The Acts also retain the Taxation on

a Reverse Charge Basis, under which, the

recipient of the goods or services is required

to pay the tax under the Acts instead of the

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supplier. The respective Governments are to

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determine the specific goods and services, for

which, tax will be imposed on a reverse charge

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basis.

The Acts also provide for the determination

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of the time at which the tax liability arises,

establishment of anti-profiteering measures and

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establishment of a "compliance rating" for each

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person that falls under the purview of the Acts,

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which shall be made available in the public

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domain.

Further, the Acts also make the Partners of

a Partnership Firm liable (Section 90 of the

C G S T) and the directors of a company (Section

89 of the C G S T) personally liable, jointly

or severally, to pay any tax that has been

determined to be due but unpaid. Similarly, for

transactions between an agent and principal,

both may be held liable for any tax that has

been determined to be due for the said

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transaction but remains unpaid. (Section 86 of

the C G S T)

Transition/ Migration to the New Tax Regime:

The Central Government has fixed July 1, 2017 as

the date of the implementation of the G S T and

has already undertaken numerous measures

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to transition to the new regime. (This date is

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now fixed to be September 1, 2017). The Central

Government, through its Central Tax Departments

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and other sources, has
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awareness and outreach campaigns to inform the

various
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public of the transition to the new regime, the

change that it would introduce to daily life and

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the steps to be taken by the public to register

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and comply with the G S T laws.

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The Finance Ministry has set up a 'G S T

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Working Group' to examine sector specific issues

and peculiar difficulties that certain sectors

might face in the migration/ transition and how

best to alleviate such issues and

difficulties.(By way of the Central Board of

Excise and Customs Order dated March 24, 2017)

The Central Board of Excise and Customs has,

as of this date, released two sets of non-

binding FAQs that provide detailed information

on the purpose, applicability and scope of the

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Acts and the proposed implementation of the

various provisions there-under.

The various draft G S T Rules have been

formulated and released for public perusal and

comment and the Draft Rules are currently

available for perusal on the website of the

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Central Board of Excise and Customs.

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The next step in the transition is for the

various State Governments to introduce their

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respective S G S T Acts and for the Central and

State Governments to ensure

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that the various
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dealers under the old taxation regime all

register under the G S T Acts and for the

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Governments to announce the rates applicable for

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the goods and services effective September 1,

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2017.
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Concluding Remarks:

The Acts, implementing the intention of the

Amendment, pave the way for the roll out of the

G S T. How quickly each State Government

implements the S G S T remains to be seen and

will determine whether the target date of 1

September 2017 will be met. Frankly

speaking, concerns do persist in the manner of

implementation of the Acts, and to what extent

the S G S T is implemented in its model form

across the country by the states and UTs

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especially controlled by the variant political

people at no moment of even first local enacting

for the SGTS & IGST. Correlating the Acts is

absolutely critical in bringing about uniform

implementation. It also remains to be seen to

what extent different State Governments will

.IN
deviate from the recommendations of the Council

W
in setting applicable rates.

Moreover, doubts continue to remain as to

A
effective in reducing
EL
whether the Acts, in their current form, will be

the Regulatory and

IV
Administrative hurdles and paperwork currently

faced by those to whom the Acts apply. That said,

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the Acts, though less than perfect, are it step

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in the right direction of creating a unified

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indirect taxation market?

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Under the circumstances it is advisable to

make an automatic software interfaced with the

Trade TAX Automated Bank Account (TTABA) just

all purchase, sale invoices and incidental

expenses upto determined place of sales made,

made, tested and implemented or a person expert

assisstant as “GST Personal Assisstant” (as in

case of Direct Tax “TPA”) at the cost of traders

be posted. This will create 50 crore Jobs,

prevent financial irregularities and help to

achieve less cash/cashless society.

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Till then the implementation is deferred

till all legal flaws are removed after closure

of all old system, full decision of final rates

for all items including state surchage items

preparation done by all India states & UTs and

after which put up for as the Budget sanction of

.IN
parliament in February 2018 session is to be

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taken for implementation in the financial year

2018 – 2019.

A
5. Source of Information :-
EL
Press release based news items circulars
IV
to day to day developments and CEBC
.L

advertisements and informations on website. The

W

source of information of the facts from medias

and the circulars of CBEC.

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6. Nature and extent of injury caused:-

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The petitioner apprehend that if the major

Tax Reform is implemented in the middle of the

finanacial year without any contigency plans or

well prepared like advance payments and

clearance of the arrears to be cleared to state

govts. UTs, Metros etc. closing of all cases of

of economy.

7. Any representation made:-

a. The petitioner has sent his

representation for review and defer till

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financial year with good preparation to minimise

the hardship to the public vide his letter to

the CBEC dated . Annexed & marked as Exhibit-A.

b. As no relief or response is forthcoming

the petitioner has got no other efficacious

.IN
remedy other than this writ petition.

8. There is no delay in filing this petition.The

W
petitioner is not challenging any order or

A
judgement of courts. But the matter is under

EL
adminisrative matters of Governments under 12th

Schedule and writ can lie/be brought against the

IV
states.
.L

Thus there is no delay in filing this PIL.

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However, if there is any delay, it deserves to

W

be condoned in the interest of justice. The

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judgment of the Supreme Court in the matter of

Improvement Trust Ludhiana v. Ujagar Singh and

Ors. reported in (2010) 6 SCC 786, amongst other

judgments of the Supreme Court comes to my aid.

The Court had held in that matter that -

“It is pertinent to point out that unless

malafides are writ large on the conduct of the

party, generally as a normal rule, delay should

be condoned. In the legal arena, an attempt

should always be made to allow the matter to be

contested on merits rather than to throw it on

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30

such technicalities. Justice can be done only

when the matter is fought on merits and in

accordance with law rather than to dispose it of

on such technicalities and that too at the

threshold” .

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Thus, I request delay if any in approaching this

Hon’ble Court may be kindly condoned.

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9. This Hon’ble court has got jurisdiction to

A
try this writ under article 226 of constitution

of India. EL
IV
10. There is no any suit or writ filed by this

petitioner previously or at present in any other

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court of law including the Hon’ble supreme Court

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touching the same subject matter.

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11. The necessary court fee stamp is affixed.

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12. Documents relied upon:

a. Advertisements in Medias for new Tax Market

by CBCET.

b. Press release based news items circulars to

day to day developments and CEBC advertisements

and informations on website.

c. Petitioners letter dt.25.05.2017. Exhibit-A.

13. Caveat :-

That no notice has been received of lodging

a caveat by the respondent but the respondent is

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served with the copy of the petition with notice

of information of moving this Honb’le court.

14. Relief(s) prayed for :-

This humble petitioner on behalf of self & the

citizens of India beg to submit the prayer for

.IN
an order in nature of writ mandamus &/ a

suitable order this Hon’ble court deem fit and

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proper that,

A
a. Directing the respondent to defer the

implementation till
EL the legal

for implementation, the decided rates on

sanction
IV
all varied commodities etc. is taken from
.L

the parliament in Budget session of 2018

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in February 2018 for initiation of the

new proposal from 1st April 2018.

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b. Direction to utilize the period for the

W

action on all anti profiteering laws and

all shell companies by the records of old

system preventing escape by the new

system.

c. To give publicity of all procedure to

make the traders familiar and they can be

given facilities of softwares interfaced

with the trade account as per the Tax

registration and the licenses given for

trades & awareness education of public.

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d. Direct Banks to give a distinct trade

account based on trade licences only not

by registration certificates or indivdual

basis for any trade activity.

e. Education for awareness and informations

.IN
as to be provided by periodically in

medias especially now regarding the new

W
tax system.

A
f. Any order as the circumstances may

EL
require this Hon’ble court’s opinion deem

fit and proper.

IV
g. Any amendments in the petition or in
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prayer as the circumstances may require

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with permission of this Hon’ble court’s

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in its opinion deem fit and proper.

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15. Interim order/relief prayed for:

Interim order in terms of prayer clause - a

to clause - i above at paragraph 11 till the

writ is finalised to give immediate relief to

the public.

Solmnely affirmed at Mumbai,

This 17th day of June 2017.

(Dr.Kanagasabapathy Sundarm Pillai)

Petitioner in person

VERIFICATION
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I, Dr.Kanagasabapathy Sundarm Pillai, the

Petitioner above named do hereby on solemn

affirmation state and declare that what is

stated in the paragraphs 1 to 13 is true to my

own knowledge and belief and what is stated in

paragraph 14 & 15 is based on the information

.IN
and legal advice which I belief to be true and

W
correct.

Solmnely affirmed at Mumbai,

A
This 17th day of June 2017.

EL
(Dr.Kanagasabapathy Sundarm Pillai)
Petitioner in person
IV
Before me.
.L
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