Inclusion of Petrol and Diesel Under GST Falls Within GST Council’s Policy Domain | HC

Case Details: P.K. Joseph vs. Union of India [2025] 179 taxmann.com 315 (Kerala)

Judiciary and Counsel Details

• A.Muhamed Mustaque & Harisankar V. Menon, JJ.
• Enoch David Simon Joel, Rony Jose, Leo Lukose, K.P. Justine (Karipat), A. Joseph George (Azhikkakath), Karol Mathews Sebastian Alencherry, S. Sreedev, Derick Mathai Saji, Karan Scaria Abraham, Ittoop Joy Thattil, Advs. N. Venkataraman, Addl. Solicitor General (SC), Jagadeesh Lakshman, Sr. Panel Counsel, K.John Mathai, Joson Manavalan, Kuryan Thomas, Paulose C. Abraham, M. Gopikrishnan Nambiar, C.S. Umar Farook, R. Prem Sankar, Advs., Raja Kannan, Adv. General, P.R. Sreejith, Sr. SC, V. Tekchand, Sr. G.P., Jagadeesh Lakshman, Govt. Pleader & Smt Jasmine M M, GP for the Appearing Parties.

Facts of the Case

The petitioners filed public interest litigations seeking the inclusion of petrol and diesel under GST, challenging the GST Council’s decision not to incorporate these petroleum products within the GST framework at the present stage. The GST Council had considered the issue and resolved that inclusion was not appropriate at that time. The petitioners sought a mandamus directing the GST Council to fix a date for the inclusion of petrol and diesel under GST. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the decision to include petrol and diesel under GST rests solely with the GST Council and that no enforceable legal right exists to compel the Council to fix a date for such inclusion. The Court observed that the issue falls within the policy domain of the GST Council, which is beyond judicial interference. Consequently, the writ petitions were dismissed for want of judicial enforceability. The Court declined jurisdiction to interfere with the GST Council’s policy decision.

List of Cases Reviewed

• Aeltemesh Rein v. Union of India 1988 KHC 683 (para 6) distinguished