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Documents citing Union Of India vs Mohit Mineral Pvt Ltd on 3 October, 2018

Reliance Industries Ltd. vs State Of Gujarat on 16 April, 2020

92. We may clarify that in Mohit Mineral Pvt. Ltd. (supra), the challenge was to the imposition of the compensation cess under the Goods & Services Tax (Compensation to States) Act, 2017 on the ground of lack legislative competence. The Union defended such levy by relying upon Article 246A of the Page 83 of 152 Downloaded on : Thu Apr 16 20:51:12 IST 2020 C/SCA/14206/2018 CAV JUDGMENT Constitution. Cess was imposed on the Goods & Services Tax itself and its validity was upheld by the Supreme Court. Mr. Soparkar invited our attention to few distinguishing features of the said case with the facts of the present case. In our opinion, the distinguishing features are quite relevant.
Gujarat High Court Cites 209 - Cited by 6 - J B Pardiwala - Full Document

M/S Kay Pan Fragrances (P) Ltd. vs Union Of India And 4 Others on 23 May, 2022

(vi) The 101st Amendment to the Constitution of India and the CGST Act, 2017 including its Statement of Objects and Reasons have been well considered by Hon'ble Supreme Court in Union of India and another Vs. Mohit Mineral Private Ltd., (2019) 2 SCC 599 (Paras 51 and 56) and it has been held that the words "with respect to" used in Article 246-A of the Constitution of India are words of expansion. It has been further held that the power to make the laws under Article 246-A is not general power related to general entry rather it specifically relates to goods and services tax and the Constitution "101st Amendment" Act, 2017 was passed to subsume various taxes, surcharges and cesses into one tax. Thus, the ''scope of supply' as provided in Section 7 of the CGST Act which includes sale also, is well within the legislative power of the Parliament conferred under Article 246-A of the Constitution of India.
Allahabad High Court Cites 61 - Cited by 0 - Full Document

The State Of Telangana vs M/S Tirumala Constructions on 20 October, 2023

113. In the present case, the retrospective effect, given to the amendment, which was brought into force, with effect from 2006, cannot in any way save it, after the coming into force of the GST laws, on 01.07.2017. Nor can there can be any argument that the amendment made in February, 2018, is traceable to Article 246A. On this aspect, this court held in Union of India v Mohit Mineral Pvt. Ltd49. that:
Supreme Court of India Cites 160 - Cited by 0 - S R Bhat - Full Document

M/S. Shri Banna Lal Jat vs Union Of India And Ors on 7 February, 2023

HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONI Order 07/02/2023 Shri Ayush Goyal associate to Shri Vinay Kothari, Advocate, placed reliance on Supreme Court judgment in the case of Union of India & Anr. vs. Mohit Mineral Pvt. Ltd. : (2019) 2 SCC 599 and urges that this writ petition is not required to be heard before Division Bench because the issue of cess is involved and not the issue of tax in this matter.
Rajasthan High Court - Jodhpur Cites 1 - Cited by 0 - Full Document

M/S. Ravi Infrabuild Projects Pvt. Ltd vs Union Of India And Ors on 7 February, 2023

HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONI Order 07/02/2023 Shri Ayush Goyal associate to Shri Vinay Kothari, Advocate, placed reliance on Supreme Court judgment in the case of Union of India & Anr. vs. Mohit Mineral Pvt. Ltd. : (2019) 2 SCC 599 and urges that this writ petition is not required to be heard before Division Bench because the issue of cess is involved and not the issue of tax in this matter.
Rajasthan High Court - Jodhpur Cites 1 - Cited by 0 - Full Document
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