Post-GST Assam Agricultural Market Cess Illegal, Refund Denied Under Unjust Enrichment Doctrine

Eastern Roller Flour Mills (P) Ltd. Vs State of Assam And 5 Ors. (Gauhati High Court)  In the case Eastern Roller Flour Mills (P) Ltd. vs State of Assam and Others, the Gauhati High Court addressed a group of writ petitions challenging the collection of cess under the Assam Agricultural Produce Market Act, 1972 following the implementation of the GST regime. The petitioners argued that the collection of such cess by the respondent authorities was unlawful after the introduction of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Assam Goods and Services Tax Act, 2017 (AGST Act)...