A division bench, headed by Justice V K Tahilramani, said it was not inclined to interfere in the government's decision to implement the GST.
The PIL, filed by city resident K S Pillai last month, challenged the Union government's decision to roll out the major tax reform in the middle of the financial year.
Also Read
The Centre had opposed the petition and said the decision to implement the GST had been carefully considered by Parliament.
The Union government also said that the implementation of the GST was in public interest.
"There is no prohibition in the law to prevent the government from implementing any tax reform at any point in the year as long as it has the sanction of Parliament," Additional Solicitor General Anil Singh had earlier argued.
The GST was rolled out from July one. It has replaced more than a dozen central and state taxes with an aim to create a seamless unified market for the Indian economy.
(Only the headline and picture of this report may have been reworked by the Business Standard staff; the rest of the content is auto-generated from a syndicated feed.)