Union of India Vs Mohit Mineral Pvt. Ltd. (Supreme Court of India)
(1) Whether the Compensation to States Act, 2017 is beyond the legislative competence of Parliament?
Ans. 1 -The Compensation to States Act, 2017 is not beyond the legislative competence of the Parliament.
(2) Whether Compensation to States Act, 2017 violates Constitution (One Hundred and First Amendment) Act, 2016 and is against the objective of Constitution (One Hundred and First Amendment) Act, 2016?
Ans. 2 – 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.
(3) Whether the Compensation to States Act, 2017 is a colourable legislation?
Ans. 3 -The Compensation to States Act is not a colourable legislation.
(4) Whether levy of Compensation to States Cess and GST on the same taxing event is permissible in law?
Ans. 4 -Levy of Compensation to States Cess is an increment to goods and services tax which is permissible in law.
(5) Whether on the basis of Clean Energy Cess paid by the petitioner till 30th June, 2017, the petitioner is entitled for set off in payment of Compensation to States Cess?
Ans. 5 The petitioner is not entitled for any set off of payments made towards Clean Energy Cess in payment of Compensations to States Cess.
Also Read- Compensation Cess Validity- SC rejects review Petition of Mohit Mineral Case
