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UNION OF INDIA & ANR. vs. MOHIT MINERAL PVT. LTD.
(Supreme Court)

Hon'ble Judges:

ASHOK BHUSHAN
A.K. SIKRI
Pet. Counsel
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Res. Counsel
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Petitioner / Applicant

UNION OF INDIA & ANR.
Respondent MOHIT MINERAL PVT. LTD.
Court

SC (Supreme Court)

Date Oct 3, 2018
Order No.

Civil Appeal No. 10177 of 2018

Citation

2018(10) TAXREPLY 1658
Original Order
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ORDER

2. The validity of the Goods and Services Tax (Compensation to States) Act, 2017 enacted by Parliament as well as the Goods and Services Tax Compensation Cess Rules, 2017, the Rules framed by the Central Government in exercise of power under Section 11 of the Goods and Service Tax (Compensation to States) Act, 2017 are under challenge in these cases. 3. Civil Appeal arising out of SLP(C)No.25415 of 2017 has been filed by the Union of India challenging ad interim order dated 25.08.2017 passed by the Division Bench of the Delhi High Court in Writ Petition (C) No.7459 of 2017 (Mohit Mineral Pvt. Ltd. vs. Union of India and another). In the writ petition validity of the Goods and Services Tax (Compensation to States) Act, 2017 as well as Rules framed thereunder were under challenge. The Division Bench passed a partial ad interim order providing that additional levy on the stocks of coal on which writ petitioner had already paid Clean Energy Cess in terms of Finance Act, 2010, he sha....

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