https://www.taxtmi.com/caselaws?id=347136 A prima facie challenge was accepted to the legislative competence for the Goods and Services Tax (Compensation to States) Act, 2017, because the asserted constitutional basis for a fresh cess was not clearly supported at this stage. The court also granted limited interim protection against compensation cess on coal stocks where Clean Energy Cess had already been paid, noting the risk of repeated levy on the same stock and the absence of transition credit for the earlier cess. Payment on other stocks was left subject to the petition pending final adjudication of the constitutional challenge. en-us Fri, 25 Aug 2017 00:00:00 +0530 Tue, 07 Nov 2017 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347136 A prima facie challenge was accepted to the legislative competence for the Goods and Services Tax (Compensation to States) Act, 2017, because the asserted constitutional basis for a fresh cess was not clearly supported at this stage. The court also granted limited interim protection against compensation cess on coal stocks where Clean Energy Cess had already been paid, noting the risk of repeated levy on the same stock and the absence of transition credit for the earlier cess. Payment on other stocks was left subject to the petition pending final adjudication of the constitutional challenge. Case-Laws GST Fri, 25 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347136