CIVIL APPEAL NO. 10177 OF 2018 Archives - Tax Heal https://www.taxheal.com/tag/civil-appeal-no-10177-of-2018 Complete Guide for Income Tax and GST in India Wed, 03 Oct 2018 13:35:03 +0000 en-US hourly 1 https://wordpress.org/?v=7.0.1 GST (Compensation to States) Act 2017 is constitutionally valid : Supreme Court Judgment https://www.taxheal.com/gst-compensation-to-states-act-2017-is-constitutionally-valid-supreme-court-judgment.html https://www.taxheal.com/gst-compensation-to-states-act-2017-is-constitutionally-valid-supreme-court-judgment.html#respond Wed, 03 Oct 2018 13:35:03 +0000 https://taxheal.com/?p=70339 The Compensation to States Act, 2017 does not violate Constitution (One Hundred and First Amendment) Act, 2016 nor is against the objective of Constitution (One Hundred and First Amendment) Act, 2016. Parliament has full legislative competence to enact the Act and the Act having been enacted to implement the Constitution (One Hundred and First Amendment)… Read More »

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  • The Compensation to States Act, 2017 does not violate Constitution (One Hundred and First
    Amendment) Act, 2016 nor is against the objective of Constitution (One Hundred and First Amendment) Act, 2016.
  • Parliament has full legislative competence to enact the Act and the Act having been enacted to implement the Constitution (One Hundred and First Amendment) Act and the object being clearly to fulfill the Constitution (One Hundred and First Amendment) Act’s objective, The Compensation to States Act is not a colourable legislation
  • Levy of Compensation to States Cess is an increment to goods and services tax which is permissible in law.
  • The petitioner is not entitled for any set off of payments made towards Clean Energy Cess in payment of Compensations to States Cess.

    • SUPREME COURT OF INDIA

    Union of India

    v.

    Mohit Mineral (P.) Ltd.

    A.K. SIKRI AND ASHOK BHUSHAN, JJ.

    CIVIL APPEAL NO. 10177 OF 2018

    OCTOBER  3, 2018

     

     

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