M/S.Rawmet Resourcesp LTD. vs. Union Of INDIA
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& Misc. Case No.20765 of 2017
28.11.2018
Heard learned counsel for the parties.
In this writ application the petitioner essentially assails the action of the authorities in charging the compensation Cess under Section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (for short ‘The Act’) on supply of coal coming under Tariff item 2701/2702 or 2703, to be illegal and arbitrary and amount to double taxation.
Mr. T.K. Satpathy, learned Sr. Standing Counsel for the Department submits that the point raised by the petitioner is squarely covered by the decision of the Hon’ble Supreme Court in Union of India and Another v. Mohit Mineral Pvt. Ltd., [2018] 58 GSTR 1 (SC). Learned counsel for the petitioner does not object to the same.
Hence, the writ petition is disposed of in terms of the aforesaid decision of the Hon’ble Supreme Court reported in [2018] 58 GSTR 1 (SC).
Interim order 11.12.2017 stands vacated.
MP .…….......……………… ( K.S. Jhaveri ) Chief Justice
…………………..……… (K. R. Mohapatra) Judge
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.