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Documents citing Union Of India vs Vkc Footsteps India Pvt. Ltd. on 13 September, 2021

Messrs Addwrap Packaging Pvt. Ltd vs Union Of India on 13 June, 2025

170. With respect to the contention of the petitioners of applicability of Section 6 of the General Clauses Act, it was submitted that such contention is also contrary to the settled principle of law as Section 6 of the General Clauses Act, would have no application in the facts of the present case where Rule 96(10) has been omitted as Section 6 of General Clauses Act, would apply to repeal and not to omission of a Central Act or Regulations and not of a Rule as has been held in case of Rayala Corpon. (P) Ltd. (supra).
Gujarat High Court Cites 158 - Cited by 0 - B D Karia - Full Document

Wadhwa Realty Pvt Ltd vs Union Of India & Ors. on 29 January, 2024

103. Article 246A of the Constitution of India defines the source of power as well as the field of legislation (with respect to goods and services tax) obviating the need to refer to the Seventh Schedule of the Constitution. Article 246A is available to both the Parliament and the State Legislatures. The said Article embodies the constitutional principle of simultaneous levy as distinct from the principle of concurrence. However, the Parliament has the exclusive power to enact Goods and Services Tax legislation where the supply of goods or services takes place in the course of inter-State trade or commerce. The Supreme Court in Union of India vs. VKC Footsteps India (P) Ltd. (supra) has held, 'The One Hundred and First Amendment to the Constitution is a watershed moment in the evolution of cooperative federalism'.
Delhi High Court Cites 97 - Cited by 0 - Manmohan - Full Document

M/S Ats Township Pvt Ltd. vs Union Of India & Ors. on 29 January, 2024

103. Article 246A of the Constitution of India defines the source of power as well as the field of legislation (with respect to goods and services tax) obviating the need to refer to the Seventh Schedule of the Constitution. Article 246A is available to both the Parliament and the State Legislatures. The said Article embodies the constitutional principle of simultaneous levy as distinct from the principle of concurrence. However, the Parliament has the exclusive power to enact Goods and Services Tax legislation where the supply of goods or services takes place in the course of inter-State trade or commerce. The Supreme Court in Union of India vs. VKC Footsteps India (P) Ltd. (supra) has held, 'The One Hundred and First Amendment to the Constitution is a watershed moment in the evolution of cooperative federalism'.
Delhi High Court Cites 97 - Cited by 0 - Manmohan - Full Document

Pareena Infrastructure Pvt. Ltd. vs Union Of India And Ors. on 29 January, 2024

103. Article 246A of the Constitution of India defines the source of power as well as the field of legislation (with respect to goods and services tax) obviating the need to refer to the Seventh Schedule of the Constitution. Article 246A is available to both the Parliament and the State Legislatures. The said Article embodies the constitutional principle of simultaneous levy as distinct from the principle of concurrence. However, the Parliament has the exclusive power to enact Goods and Services Tax legislation where the supply of goods or services takes place in the course of inter-State trade or commerce. The Supreme Court in Union of India vs. VKC Footsteps India (P) Ltd. (supra) has held, 'The One Hundred and First Amendment to the Constitution is a watershed moment in the evolution of cooperative federalism'.
Delhi High Court Cites 97 - Cited by 0 - Manmohan - Full Document

M/S Friends Land Developers vs Union Of India & Ors. on 29 January, 2024

103. Article 246A of the Constitution of India defines the source of power as well as the field of legislation (with respect to goods and services tax) obviating the need to refer to the Seventh Schedule of the Constitution. Article 246A is available to both the Parliament and the State Legislatures. The said Article embodies the constitutional principle of simultaneous levy as distinct from the principle of concurrence. However, the Parliament has the exclusive power to enact Goods and Services Tax legislation where the supply of goods or services takes place in the course of inter-State trade or commerce. The Supreme Court in Union of India vs. VKC Footsteps India (P) Ltd. (supra) has held, 'The One Hundred and First Amendment to the Constitution is a watershed moment in the evolution of cooperative federalism'.
Delhi High Court Cites 97 - Cited by 0 - Manmohan - Full Document
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