https://www.taxtmi.com/caselaws?id=416915 The court dismissed the petitions, upholding the constitutionality of the levy of basic excise duty and National Calamity Contingent Duty (NCCD) on tobacco products post the GST regime. The court affirmed that the simultaneous levy of GST and excise duty/NCCD is legally permissible and consistent with the constitutional framework. The court also rejected the petitioners' claims for a refund of NCCD collected from 01.07.2017 and the quashing of the show-cause notice dated 29.09.2020. en-us Tue, 04 Jan 2022 00:00:00 +0530 Sat, 29 Mar 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416915 The court dismissed the petitions, upholding the constitutionality of the levy of basic excise duty and National Calamity Contingent Duty (NCCD) on tobacco products post the GST regime. The court affirmed that the simultaneous levy of GST and excise duty/NCCD is legally permissible and consistent with the constitutional framework. The court also rejected the petitioners' claims for a refund of NCCD collected from 01.07.2017 and the quashing of the show-cause notice dated 29.09.2020. Case-Laws GST Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416915