Case Law Details

Case Name : FC Agrawal Coal Pvt. Ltd. Vs. Union Of India (Gujarat High Court at Ahmedabad)
Appeal Number : Special Civil Application No. 18125 Of 2017
Date of Judgement/Order : 04/10/2017
Related Assessment Year :
Courts : All High Courts (3864) Gujarat High Court (322)

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 / ORDER IS AS FOLLOWS:-

The petitioner is an importer of coal. The petitioner has challenged vires of the Goods and Service Tax (Compensation to States) Act, 2017 and relevant notifications issued under the said Act, inter alia, on the ground that the same is ultra-vires Article 279A of the Constitution of India. Main grievance of the petitioner is that on the coal imported by it prior to the introduction of goods and service tax regime, the petitioner had already paid clean energy cess at the prescribed rate and on the stock which the petitioner had not cleared, no credit would be allowed on such cess and the petitioner would be asked to pay fresh cess under the Goods and Service Tax (Compensation to States) Act, 2017 and the rules made thereunder.

NOTICE, returnable on 15.11.2017. In view of the fact that the validity of a Union legislation is questioned, let there be NOTICE to the learned Attorney General also. Direct service is permitted.

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Category : Goods and Services Tax (5584)
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