Goa Cess Act Is Not Subsumed By GST Laws: Bombay High Court
10 months, 3 weeks ago

Goa Cess Act Is Not Subsumed By GST Laws: Bombay High Court

Live Law  

The Bombay High Court at Goa has held that the Goa Cess Act is not subsumed by the GST laws.“The Goa Cess Act is intra vires Articles 14, 301, and 303 read with Article 304 of the Constitution of India. The Bombay High Court at Goa has held that the Goa Cess Act is not subsumed by the GST laws. The cess under the Goa Cess Act is levied both on the mineral ore and also on coal, which is being transported by the petitioner through the State of Goa. The petitioner challenged the Goa Cess Act and the Rules on the ground that the provisions are ultra vires Article 14 and Articles 301, 303, and 304 of the Constitution.

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History of this topic

Bombay High Court Upholds Constitutional Validity Of Goa Cess Act
11 months ago

Bombay High Court Upholds Constitutional Validity Of Goa Cess Act

Live Law  

The Bombay High Court recently upheld the Goa Rural Improvement and Welfare Cess Act, 2000. “We thus appreciate the endeavour of the Government of Goa in its awakening at the right time albeit on the call of “we the people”, to have the enactment in question framed, as far as back in the year 2000 although implemented in the year …

Supreme Court Issues Notice OnPlea Challenging Constitutional Validity Of Goa Cess On Fluid Milk (Control) Act, 2000
2 years, 3 months ago

Supreme Court Issues Notice OnPlea Challenging Constitutional Validity Of Goa Cess On Fluid Milk (Control) Act, 2000

Live Law  

The Supreme Court, on Monday, issued notice in a plea impugning the order of the Bombay High Court, which upheld the constitutional validity of the Goa Cess on Fluid Milk Act, 2000. The petition challenges Rule 3 of the Goa Cess on Fluid Milk Rules, 2001 on the ground that it is ultra vires the provisions in its parent legislation, …

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