https://www.taxtmi.com/caselaws?id=767504 Post-GST collection of cess under the Assam Agricultural Produce Market Act was treated as unsustainable because the applicable GST notifications had subsumed the levy within the CGST and AGST framework, making continued collection ultra vires and unconstitutional. Refund of the cess already collected was declined because the claimants did not establish that the burden had not been passed on to consumers, and restitution was held to be barred by unjust enrichment. The result was limited to a declaration that the post-GST cess collection was unlawful, without monetary relief. en-us Wed, 12 Mar 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767504 Post-GST collection of cess under the Assam Agricultural Produce Market Act was treated as unsustainable because the applicable GST notifications had subsumed the levy within the CGST and AGST framework, making continued collection ultra vires and unconstitutional. Refund of the cess already collected was declined because the claimants did not establish that the burden had not been passed on to consumers, and restitution was held to be barred by unjust enrichment. The result was limited to a declaration that the post-GST cess collection was unlawful, without monetary relief. Case-Laws GST Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767504