TEAM CODE:

BEFORE THE HONBLE SUPREME COURT OF INDIA

IN THE MATTER OF:

Appellants

VERSUS

Respondent

MEMORANDUM ON THE BEHALF OF THE APPELLANTS

TABLE OF CONTENTS

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S R. NO. CONTENTS PAGE NO.

1.

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3.

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6.

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8.

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TABLE OF ABBREVIATIONS

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AIR All India Reporter
ALL Allahabad
ALL ER All England Reporter
Annex. Annexure
Anr. Another
AP Andhra Pradesh
Art. Article
Co. Company
CriLJ Criminal Law Journal
Del. Delhi
DLJ Delhi Law Journal
KB Kings Bench
M.P Madhya Pradesh
Mad. Madras
No. Number
Ors. Others
Raj. Rajasthan
Re. Reference
SC Supreme Court
SCC Supreme Court Cases
UOI Union of India
V Versus

INDEX OF AUTHORITIES

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 INDIAN CASES
SR.NO NAME OF THE CASE CITATION

STATEMENT OF JURISDICTION

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Mr. Stark and Mr. Wayne have approached the Supreme Court as parties to be heard in the
Presidential Reference, for hearing issues under Article 143 of the Constitution of Westeros1.

The Petitioner humbly submits to the jurisdiction of this Court.

SYNOPSIS OF FACTS

1
Power of President to consult Supreme Court ( 1 ) If at any time it appears to the President that a question of law
or fact has arisen, or is likely to arise, which is of such a nature and of such public importance that it is expedient to
obtain the opinion of the Supreme Court upon it, he may refer the question to that Court for consideration and the
Court may, after such hearing as it thinks fit, report to the President its opinion thereon

(2) The President may, notwithstanding anything in the proviso to Article 131, refer a dispute of the kind mentioned
in the said proviso to the Supreme Court for opinion and the Supreme Court shall, after such hearing as it thinks fit,
report to the President its opinion thereon

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1. One of the several colonies which gained independence in the year 1947 from the British
Empire was The Republic of Westeros. The Constitution of Westeros was finally
completed in the year 1950.
2. Thereafter, Dr. Hank Pym, who is considered as the father of Constitution of Westeros,
addressed the assembly and explained the true character of the Constitution of Westeros
in reference to federalism which was followed by further discussions in which Dr. Reed
Richards, member of the Constituent Assembly quoted German school of Political
philosophy according to which one of the most important criteria to interpret the concept
of Federalism is the activity of state must not be completely circumscribed by orders
handed down for execution by the superior unit. The important words are must not be
completely circumscribed, which envisages some powers of the State are bound to be
circumscribed by the exercise of federal authority.
3. Also, in the discussion it was said that the Constitution of Westeros is a federal
Constitution only to the extent the states have been granted powers under schedule VII of
the Constitution. Since it has always been the objective that the Centre be allowed to
harmonise the nation as one socio-economic unit and not to provide the states with such
sweeping powers that they administrate themselves as one isolated unit and therefore,
the Constitution has been made with a strong Centre to prevent the states from becoming
protectionist in nature.
4. Due to the presence of multiple statutes and separate administrative set ups lacking
uniformity, the current indirect tax regime of the Westeros is highly convoluted and
extremely cumbersome for people to conduct their business in Westeros which has led to
increase in the cost of compliance. For the purpose of combating the multiplicity of
problems created by the prevailing indirect tax regime, the Prime Minister of The
Westeros, Mr. Wader along with the finance Minister, Mr. Skywalker decided to
introduce the Goods and Services Tax to effectively consolidate all the current indirect
taxes being paid and to update the current administrative setup.
5. The Parliament introduced the Goods and Services Tax by passing the 66th Constitutional
Amendment act which casts away any doubts which the States had in relation to
impinging on their autonomy to levy/collect tax.

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6. An Imperial Council has been set up under the scheme of the Constitutional Amendment
which shall assist the States in resolving any grievances they have regarding the rate of
tax, etc. and its function is merely recommendatory in nature.
7. On 18th of February, 2017 the Imperial Council finalized the Central GST (CGST), the
Integrated GST (IGST) and the Union Territory GST (UTGST) Act, which was finally
approved and passed with a roaring majority on 1st of April, 2017. The President of
Westeros gave his assent to the aforesaid acts on 15th April, 2017 and simultaneously
drafts were being prepared by several states of their State GST (SGST) Acts.
8. It is further stated that all the laws of India (except SGST Acts and Rules) and Westeros
being pari materia, the 66th Constitutional Amendment Act is same as the 101st
Constitutional Amendment Act of India.
9. A state in Westeros named The North recently released its SGST Act and has defined
supply under section 7 of the said act. It states supply means any income earned on
Goods or Services or both shall be deemed to be supply.
10. An objection has been raised by Mr. Tony Stark and Mr. Bruce Wayne, two influential
industrialists in Westeros, to the legislative action of the state of The North which has
effectively imposed an income tax in the garb of GST under its SGST Act and several
representations have been made to the Prime Ministers office by these industrialists as
they considered to promote double taxation.
11. They had approached the High Court of the North challenging the vires of the TN SGST,
as it violated the fundamental principle laid down by the Honble Supreme court of
Westeros, stating that what could not be done directly cannot be done indirectly. The
Honble High Court while upholding the validity of TN SGST Act opined that in the
absence of any constitutional definition of the term supply, the meaning ascribed to it
would depend on the definition provided under the SGST.
12. President Francis Underwood took a note of the aforesaid litigation and sought for a
presidential reference under Article 143 seeing as how other states might also take
advantage of Art. 246 A to further their own interests.
13. The Registrar of the Honble Supreme Court after consulting the Attorney-General, Gold
D Roger impleaded Mr. Stark and Mr. Wayne as parties to be heard in the preferential
reference.

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ISSUES RAISED

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(A) WHETHER THE SCOPE OF SUPPLY UNDER ARTICLE 246A IS
RESTRICTED BY THE DEFINITIONS PROVIDED IN THE TN-SGST AND
OTHER STATE GST LEGISLATIONS?

(B) WHETHER THE CURRENT FISCAL REGIME UNDER THE CONSTITUTION

OF WESTEROS PERMIT DOUBLE TAXATION BY THE VARIOUS GST
LEGISLATIONS AND THUS VIOLATIVE OF ARTICLE 19(1) (G)?

(C) WHETHER THE 66TH CONSTITUTIONAL AMENDMENT VIOLATES OF

THE PRINCIPLE OF FEDERALISM EMBODIED UNDER THE DOCTRINE OF
BASIC STGRUCTURE?

SUMMARY OF ARGUMENTS

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(A) WHETHER THE SCOPE OF SUPPLY UNDER ARTICLE 246A IS
RESTRICTED BY THE DEFINITIONS PROVIDED IN THE TN-SGST AND
OTHER STATE GST LEGISLATIONS?

(B) WHETHER THE CURRENT FISCAL REGIME UNDER THE CONSTITUTION

OF WESTEROS PERMIT DOUBLE TAXATION BY THE VARIOUS GST
LEGISLATIONS AND THUS VIOLATIVE OF ARTICLE 19(1) (G)?

(C) WHETHER THE 66TH CONSTITUTIONAL AMENDMENT VIOLATES OF

THE PRINCIPLE OF FEDERALISM EMBODIED UNDER THE DOCTRINE OF
BASIC STGRUCTURE?

BODY OF ARGUMENTS

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PRAYER

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Therefore, in light of the issues raised, arguments advanced and authorities cited, it is humbly
prayed that this Honble Court may be pleased to hold, adjudge and declare that:
1. To grant compensation of Rs. 1 crore to Baba Satyananda.
2. To pass an order of permanent injunction to Silbil magazines august issue
3. To give any other relief to the Appellants which the Honble Court may deem fit in the
light of justice, equity and good conscience.

All of which is most humbly prayed.

Counsel for Appellants

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