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

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  • Last Updated on 16 October, 2025

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Inclusion of petrol and diesel under GST

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

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied