https://www.taxtmi.com/caselaws?id=397265 An additional 1% court fee under Section 76(1) of the Kerala Court Fees and Suit Valuation Act, 1959 was examined for application to appeals under the GST appellate mechanism. The challenge alleged violation of Article 14 on the ground of discriminatory classification and unequal burden on GST appellants. Applying the principle that fiscal differentiation is unconstitutional only if shown to be unreasonable, biased, or discriminatory without justification, the Court considered the levy in the context of the GST appellate scheme under Section 108 of the Kerala State Goods and Services Tax Act, 2017. It found no arbitrariness or unconstitutional discrimination in the notification prescribing the fee and upheld the levy as valid. en-us Wed, 12 Feb 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397265 An additional 1% court fee under Section 76(1) of the Kerala Court Fees and Suit Valuation Act, 1959 was examined for application to appeals under the GST appellate mechanism. The challenge alleged violation of Article 14 on the ground of discriminatory classification and unequal burden on GST appellants. Applying the principle that fiscal differentiation is unconstitutional only if shown to be unreasonable, biased, or discriminatory without justification, the Court considered the levy in the context of the GST appellate scheme under Section 108 of the Kerala State Goods and Services Tax Act, 2017. It found no arbitrariness or unconstitutional discrimination in the notification prescribing the fee and upheld the levy as valid. Case-Laws GST Wed, 12 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397265