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        Case ID :
        GST

        HC allowed writ petitions and quashed the notifications dated...

        Notifications charging compensation cess on MRP struck down as ultra vires Sections 8(2) and 15; valuation must use transaction value

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC allowed writ petitions and quashed the notifications dated 31-03-2023 and 26-07-2023 that directed compensation cess to be levied on MRP rather than transaction value. The Court held the notifications ultra vires Section 8(2) of the Compensation Act and Section 15 of the CGST Act because Section 15 mandates valuation of taxable supply on transaction value (price actually paid or payable) and the proviso to Section 8(2) requires compensation cess valuation to follow Section 15. Delegated legislation contrary to the parent Act was declared null and void. The quashment does not preclude the legislature from enacting remedial legislation on the matter.
                                Note: It is a system-generated summary and is for quick reference only.
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