GST Notification directing to pay compensation cess at MRP are quashed

VKG Packers Vs Union of India (Karnataka High Court)

Karnataka High Court held that notification no. 2/2023- Compensation Cess (Rate) dated 31.03.2023 and 3/2023 dated 26.07.2023 directing to pay compensation cess at Maximum Retail Price [MRP] as against transaction value runs counter to the CGST Act. Accordingly, the said notifications are quashed.

Facts- The petitioners, though different in the batch of these petitions, call in question notification dated 31-03-2023 and its amended notification dated 26-07-2023, by which the petitioners are directed to pa

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