Gujarat High Court
Fc Agrawal Coal Pvt. Ltd vs Union Of India & 2 on 4 October, 2017
Author: Akil Kureshi
Bench: Akil Kureshi, Biren Vaishnav
C/SCA/18125/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 18125 of 2017
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FC AGRAWAL COAL PVT. LTD.....Petitioner(s)
Versus
UNION OF INDIA & 2....Respondent(s)
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Appearance:
MR HARDIK P MODH, ADVOCATE for the Petitioner(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE BIREN VAISHNAV
Date : 04/10/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. The petitioner is an importer of coal. The petitioner has challenged vires of the Goods and Service Tax (Compensation to States) Act, 2017 and relevant notifications issued under the said Act, inter alia, on the ground that the same is ultravires Article 279A of the Constitution of India. Main grievance of the petitioner is that on the coal imported by it prior to the introduction of goods and service tax regime, the petitioner had already paid clean energy cess at the prescribed rate and on the stock which the petitioner had not cleared, no credit Page 1 of 2 HC-NIC Page 1 of 2 Created On Sat Oct 07 10:38:18 IST 2017 C/SCA/18125/2017 ORDER would be allowed on such cess and the petitioner would be asked to pay fresh cess under the Goods and Service Tax (Compensation to States) Act, 2017 and the rules made thereunder.
2. NOTICE, returnable on 15.11.2017. In view of the fact that the validity of a Union legislation is questioned, let there be NOTICE to the learned Attorney General also. Direct service is permitted.
(AKIL KURESHI, J.) (BIREN VAISHNAV, J.) ANKIT Page 2 of 2 HC-NIC Page 2 of 2 Created On Sat Oct 07 10:38:18 IST 2017