https://www.taxtmi.com/caselaws?id=767504 The HC held that the respondent authorities' levy and collection of cess under the Assam Agricultural Produce Market Act, 1972, post-GST regime was unconstitutional and ultra vires the CGST Act, 2017 and the AGST Act, 2017. The writ petition praying for refund and relief was disposed of on the basis that the issue is pari materia with earlier authority, concluding that collection of the cess by the Board/Market Committees was impermissible under the GST statutory scheme. 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 The HC held that the respondent authorities' levy and collection of cess under the Assam Agricultural Produce Market Act, 1972, post-GST regime was unconstitutional and ultra vires the CGST Act, 2017 and the AGST Act, 2017. The writ petition praying for refund and relief was disposed of on the basis that the issue is pari materia with earlier authority, concluding that collection of the cess by the Board/Market Committees was impermissible under the GST statutory scheme. Case-Laws GST Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767504