Supreme Court of India
Union of India & Anr. v. Mohit Mineral Pvt. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
In view of the foregoing discussions, we do not find any merit in the writ petition.
Judgment, page 37
From the headnote
Goods and Services Tax (Compensation to States) Act, 2017: Validity of – Held: Is constitutionally valid – Art icle 270 empowers Parliament to levy any cess by law and s. 18 of the Constitution (One Hundred and First Amendment) Act, 2016 expressly empowers Parliament shall, by law on the recomme ndation of the Goods and Services Tax Council, provide for c ompensation to the states for loss of revenue arising on account of i mplementation of the goods and services tax and expression law used therein is of wide import which includes levy of any cess for the above purpose – Thus, the 2017 Act is
Authorities it was built on
- 1958 M. P. V. Sundararamier & Co. v. The State of Andhra Pradesh & Another
- 1983 Hoechst Pharmaceuticals Ltd. and Another Etc. v. State of Bihar and Others
- 1989 Federation of Hotel & Restaurant Association of India, Etc. v. Union of India & Ors.
- 1989 India Cement Ltd. v. State of Tamil Nadu Etc.
- 1988 Doypack Systems Pvt. Ltd. Etc. v. Union of India & Ors., Etc.
- 1978 Avinder Singh Etc v. State of Punjab & Anr. Etc.
- 2006 Vijayalashmi Rice Mill and Ors. v. The Commerical Tax Officers, Palakol and Ors.
- 2011 M/s. Dewan Chand Builders & Contractors. v. Union of India & Ors.
Where later benches applied it
- 2023 The State of Telangana & Ors. v. M/s Tirumala Constructions
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2022 Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director
Of those, 1 relied on · 2 referred to
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