Supreme Court · 2018 INSC 929 · Decided 3 October 2018
Union of India & ANR. v. Mohit Mineral PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 929 · [2018] 13 S.C.R. 139
- Case number
- CIVIL APPEAL No. 10177/2018
- Decided
- 3 October 2018
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Leave Granted & Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 18
Headnote
Goods and Services Tax (Compensation to States) Act, 2017: Validity of - Held: Is constitutionally valid - Article 270 empowers Parliament to levy any cess by law and s. 18 of the Constitution (One Hundred and First Amendment) Act, 2016 expressly empowers Parliament shall, by law on Tax Council, provide for compensation to the states for loss of revenue arising on account of implementation of the goods and services tax and expression law used therein is of wide import which includes levy of any cess for the above purpose - Thus, the 2017 Act is not beyond the
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