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Challenging a Bombay High Court order on January 10 that dismissed its plea, Vedanta said the impugned levy is a tax and not a fee since it did not receive any special benefit, either individually or as a member of a class, which the Supreme Court has held to be a requirement for a levy to qualify as a fee in the case of Jalkal Vibhag Nagar Nigam vs Pradeshiya Industrial and Investment Co.
The Bombay High Court has held that the Goa Value Added Tax (12th Amendment) Act, 2020, is an impermissible judicial override defying the doctrine of separation of powers.The bench of Justice M. S....
The Supreme Court has referred the issue of the constitutional validity of GST on lease/rent payments to the constitution bench of 9 judges.The bench of Justice M.R. Shah and Justice Sanjay Karol has...
The Supreme Court recently sought the response of the Central government in a plea challenging the constitutional validity of levying Goods and Services Tax (GST) on rental payments