Case Law Details
Ranvir Kumar Karan Vs Union of India (Madhya Pradesh High Court)
In view of the Apex court judgment in Civil Appeal No.10177 of 2018 in the case of Union of India vs. Hind Energy and Coal Benefication (India Ltd.) HC dismisses plea challenging Levy and collection of cess under Section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 and Goods and Services Tax Compensation Rules, 2017 and Notification No.1/2017-Compensation Cess (Rate), dated 28th June 2017.
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT
The order sheets would indicate that the petitioners’ counsel has been repeatedly absent.
The prayer of the writ petitioners is as follows:-
“(i) That the Hon’ble Court may be pleased to declare the Section 8 of the “Goods and Services Tax (Compensation to States) Act, 2017” and ‘Goods and Services Tax Compensation Rules, 2017‘. Notification No.1/2017-Compensation Cess (Rate), dated 28th June 2017, as unconstitutional, oppressive and Ultra Vires and not applicable to the petitioners for levy of Cess for their coal stocks purchased upto the June 2017.
(ii) That the Hon’ble Court may be pleased to direct the respondents to not to require from the petitioners to pay the additional levy for the stocks of coal upto June 2017 on which they have already paid the Clean Energy Cess in terms of Finance Act, 2010.
(iii) That any other order or relief which the Hon’ble Court may deem fit and proper in the facts and circumstances of the case.”
The learned counsel for the respondents has placed on record a judgment of the Hon’ble Supreme Court in Civil Appeal No.10177 of 2018 in the case of Union of India vs. Hind Energy and Coal Benefication (India Ltd.) and connected matters decided on 3.10.2018.
In terms of the order dated 3.10.2018, the very question with regard to the validity of the Goods and Services Tax (Compensation to States) Act, 2017 was under challenge. In view of dismissal of the aforesaid SLP and affirming the validity of the Act, the said judgment would stand applicable to the case in hand.
Hence, the petition is dismissed in view of the judgment in Civil Appeal No.10177 of 2018 [Union of India vs. Hind Energy and Coal Benefication (India Ltd.)].
