Scribd Logo
Upload

Welcome to Scribd!

  • Case Brief Case Name and Case Law

    Uploaded by

    shubham kumar
    18 views1 page
    The Supreme Court case involved whether compensation to states cess and GST could both apply to the same taxing event under Indian law. The facts discuss the introduction of GST in India in 2016 and the subsequent enactment of the Goods and Services Tax (Compensation to States) Act to compensate states for revenue losses from GST. The Supreme Court held in a 3 October 2018 judgment that cess can be levied in addition to an existing tax and is not considered double taxation, and that compensation cess and GST were two distinct things under law such that both could apply to a single taxing event.

    Original Description:

    cb

    Original Title

    Case Brief 1

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The Supreme Court case involved whether compensation to states cess and GST could both apply to the same taxing event under Indian law. The facts discuss the introduction of GST in India in 2016 and the subsequent enactment of the Goods and Services Tax (Compensation to States) Act to compensate states for revenue losses from GST. The Supreme Court held in a 3 October 2018 judgment that cess can be levied in addition to an existing tax and is not considered double taxation, and that compensation cess and GST were two distinct things under law such that both could apply to a single taxing event.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    18 views1 page

    Case Brief Case Name and Case Law

    Uploaded by

    shubham kumar
    The Supreme Court case involved whether compensation to states cess and GST could both apply to the same taxing event under Indian law. The facts discuss the introduction of GST in India in 2016 and the subsequent enactment of the Goods and Services Tax (Compensation to States) Act to compensate states for revenue losses from GST. The Supreme Court held in a 3 October 2018 judgment that cess can be levied in addition to an existing tax and is not considered double taxation, and that compensation cess and GST were two distinct things under law such that both could apply to a single taxing event.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 1

    CASE BRIEF

    CASE NAME AND CASE LAW:


    Union of India vs. Mohit Mineral Pvt Ltd [Civil Appeal No. 10177
    of 2018]
    FACTS:
    The Constitution (one hundred and first Amendment) Act, 2016
    introduced the Goods and Services Tax (GST) which came in
    to force from 8th September, 2016. Various states raised
    concerns regarding substantial loss of revenue so the Goods
    and Services Tax (Compensation to States) Act, 2017 was
    enacted by Parliament in order to compensate the states for
    this loss of revenue and levying & collecting of a cess for the
    purpose of carrying out this compensation by the Union.
    ISSUE:
    Whether application of compensation to states cess and GST
    on the same taxing event was allowed in law?
    JUDGEMENT:
    The SC on 3 October, 2018 by its division bench of A. Bhushan
    and A. Sikri, JJ. held that cess is a tax which is applied due to
    some special purpose and it can be levied in addition to a tax
    which is existing and the court rejected the contentions of
    double taxation. It was observed that GST and compensation
    cess being were two different things in law and were not
    prohibited. It was held that compensation cess must be seen as
    an increment to GST.

    You might also like