Constitutional challenge to GST compensation levy and related notifications prompted notice and further examination of Article 279A validity.

A constitutional challenge was raised to the Goods and Services Tax (Compensation to States) Act, 2017 and related notifications, on the ground that the levy was ultra vires Article 279A of the Constitution of India. The High Court issued notice returnable on 15.11.2017 and directed notice to the learned Attorney General, indicating that the validity of the compensation levy and connected notifications was to be considered further.

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Issues: Challenge to the constitutional validity of the Goods and Services Tax (Compensation to States) Act, 2017 and connected notifications, including the contention that the levy was ultra vires Article 279A of the Constitution of India.

Outcome: Notice issued returnable on 15.11.2017, with notice also ordered to the learned Attorney General.

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