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.
The Calcutta High Court has recently dismissed writ petitions by M/s Kayal Construction, which had been awarded tenders floated by the state government, on the condition that the petitioner would bear.