Supreme Court · 2022 INSC 596 · Decided 19 May 2022
Union of India & Anr v. M/S Mohit Minerals PVT. LTD. Through Director
- Court
- Supreme Court of India
- Citation
- 2022 INSC 596 · [2022] 9 S.C.R. 300
- Case number
- CIVIL APPEAL No. 1390/2022
- Decided
- 19 May 2022
- Bench
- D.Y. CHANDRACHUD, SURYA KANT, VIKRAM NATH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 246A, 279A; Customs Act Section 2(26); GST Act Section 2(11), 5(3), 13(9), 2(93), 8
Headnote
Constitution of India - Articles 246A and 279A - Constitution (One Hundred and First Amendment Act) 2016 - Central Goods and Services Tax Act, 2017 - Integrated Goods and Services Tax Act, 2017 - Recommendations of Goods - Nature of - Held: Recommendations of the GST Council are not binding on the Union and States - Deletion of Art. 279B and the inclusion of Art. 279(1) by the Constitution Amendment Act 2016 indicates that the Parliament intended for the recommendations of the GST Council to
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