MOHIT MINERALS PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Civil. Misc. No. 30755o f 2017 (Exemption)

(2.) Notice. Mr. Ravi Prakash, learned Central Government Standing Counsel, accepts notice for Respondent No. 1, the Union of India.

(3.) The challenge in this petition is to the constitutional validity of the Goods and Services Tax (Compensation to States) Act, 2017 ('Act'). The context in which the challenge is laid is that the Petitioner is a trader of imported and Indian coal having its operation in various parts of the country. Prior to the impugned Act, under the Finance Act, 2010 ('FA 2010'), with effect from 1st July 2010, a 'Clean Energy Cess' was levied under Chapter VII. As a result, on every metric tonne of coal that was sold by the Petitioner, it was required to pay initially a cess @ Rs. 100 per tonne which was progressively increased and stood at Rs.400 per tonne as on the date of its abolition when the new GST regime was introduced.