Assam Agricultural Market Cess Struck Down Post-GST by Gauhati HC

Bajrang Bali Roller Flour Mills And Anr. Vs State of Assam And 5 Ors (Gauhati High Court) Cess Levy Deemed Unconstitutional and Ultra Vires After GST Implementation; Refund Denied Citing Unjust Enrichment and Board’s Finances In a significant ruling, the Gauhati High Court has declared the levy and collection of cess under the Assam Agricultural Produce Market Act, 1972, unconstitutional and beyond the powers granted by the CGST Act, 2017, and the AGST Act, 2017, following the introduction of the Goods and Services Tax regime. The decision came in the case of Bajrang Bali Roller Flour Mi...