The Supreme Court said the State cannot act as a sovereign dispensing benefits at its “absolute discretion” and warned that bureaucratic lethargy will discourage entrepreneurship, innovation, and overall economic growth across the country.
The Chhattisgarh HC directed the GST Council to reconsider excluding small-scale ice cream manufacturers from the composition scheme, stating that ice cream should not be deemed a luxury item. The court emphasized adherence to equality principles and urged the council to consider socio-economic effects, giving a three-month deadline for a decision.