https://www.taxtmi.com/caselaws?id=780957 Karnataka HC allowed petitions and quashed notifications dated 31-03-2023 and 26-07-2023 directing compensation cess be calculated on MRP, holding such delegated legislation incompatible with Section 8(2) of the Compensation Act and Section 15 of the CGST Act. The court held cess must be levied on the transaction value as defined in Section 15, not beyond it, and that a notification contravening the parent statute is ultra vires. Quashment was granted, without preventing the legislature from enacting appropriate law on the matter. en-us Fri, 19 Sep 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780957 Karnataka HC allowed petitions and quashed notifications dated 31-03-2023 and 26-07-2023 directing compensation cess be calculated on MRP, holding such delegated legislation incompatible with Section 8(2) of the Compensation Act and Section 15 of the CGST Act. The court held cess must be levied on the transaction value as defined in Section 15, not beyond it, and that a notification contravening the parent statute is ultra vires. Quashment was granted, without preventing the legislature from enacting appropriate law on the matter. Case-Laws GST Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780957