Supreme Court upholds validity of Goods and Services Tax (Compensation to States) Act, 2017 [Read Judgment]

Murali Krishnan October 3 2018
gst

The Supreme Court today upheld the validity of the Goods and Service Tax (Compensation to States) Act, 2017 and the Goods and Services Tax Compensation Cess Rules, 2017.

The judgment was delivered by a Bench of Justices AK Sikri and Ashok Bhushan.

The petitioner Mohit Mineral Pvt. Ltd. a Company incorporated under the Companies Act was a trader of imported and Indian coal and was engaged in importing coal from Indonesia and South Africa.

With a premium account you get:
  • One year of unrestrcited access to previous interviews, columns and articles
  • One year access to all archival material
  • Access to all Bar & Bench reports