HC issues notice to govt on double levy of cess on imported coal in stock

FC Agrawal Coal Pvt. Ltd. Vs. Union Of India (Gujarat High Court at Ahmedabad) In this case the assessee had imported coal prior to the introduction of goods and service tax regime and had already paid clean energy cess at the prescribed rate. On the stock which the petitioner had not cleared, no credit had been allowed on such cess and Department again asked to pay fresh cess under the Goods and Service Tax (Compensation to States) Act, 2017. In view of the fact that the validity of a Union legislation is questioned, court ordered for notice to be issued. FULL TEXT OF THE HIGH COURT JUDGMENT...