Kerala Court Upholds 1% Fee for GST Appeals; Section 76 of Court Fees Act Found Constitutional, Not a Tax.

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....Levy of 1% court fee on filing of Appeal before the appellate authority under GST - The constitutional validity of Section 76 of the Kerala Court Fees and Suit Valuation Act, 1959 as extended to GST laws - The notification cannot be seen to be in violation of Article 14 or suffering from the character of tax. - HC....