Supreme Court of India
Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that while the impugned notifications are validly issued under Sections 5(3) a nd 5(4) of the IGST Act, it would be in violation of Section 8 of the CGST Act and the overall scheme of the GST legislation.
Judgment, page 149
From the headnote
Constitution of India – Articles 246A and 279A – Constitution (One Hundred and First Amendment Act) 2016 – Centra l Goods and Services Tax Act, 2017 – Integrated Goods and Serv ices Tax Act, 2017 – Recommendations of Goods and Services Ta x Council – Nature of – Held: Recommendations of the GST Council are not binding on the Union and States – Deletion of Art. 279 and the inclusion of Art. 279(1) by the Constitution Amendm ent Act 2016 indicates that the Parliament intended for the recommendati ons of the GST Council to only have a persuasive value, particularly when interpreted along with
Authorities it was built on
- 1994 S.R. Bommai v. Union of India and Ors.
- 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
- 1985 Union of India and Another v. Tulsiram Patel and Others
- 1981 K.P. Varghese v. The Income-tax Officer, Ernakulam, and Another
- 1989 Federation of Hotel & Restaurant Association of India, Etc. v. Union of India & Ors.
- 1999 Mathuram Agrawal v. State of Madhya Pradesh
- 2018 Government of Nct of Delhi v. Union of India & Another
- 2006 Bharat Sanchar Nigam Ltd. and Anr. v. Union of India and Ors.
- 1954 The Edward Mills Co. Ltd., Beawar, and Others v. The State of Ajmer and Another.
- 1974 Naraindas Indurkhya v. The State of Madhya Pradesh & Ors.
- 1985 Govind Saran Ganga Saran v. Commissioner of Sales Tax and Ors.
- 2011 Gvk Inds. Ltd. & Anr. v. The Income Tax Officer & Anr.
- 1968 Municipal Corporation of Delhi v. Birla Cotton, Spinning and Weaving Mills, Delhi and Another
- 1989 A.N. Parasuraman Etc. v. State of Tamil Nadu
- 1981 Commissioner of Income Tax, Bangalore Etc. Etc. v. B. C. Srinivasa Setty, Etc. Etc.
- 1985 Mc Dowell & Company Limited v. The Commercial Tax Officer
- 2006 M/s. Ispat Industries Ltd. v. Commissioner of Customs, Mumbai
- 1999 Laghu Udyog Bharati and Anr. v. Union of India and Ors.
- 1993 Union of India and Ors. v. Jalyan Udyog and Anr.
- 2018 Union of India & Anr. v. Mohit Mineral Pvt. Ltd.
- 2012 Manohar S/o Manikrao Anchule v. State of Maharashtra and Anr
- 1989 Electronics Corporation of India Ltd. v. Commissioner of Income Tax & Anr.
- 2000 Union of India and Ors. v. Pradip Kumar Dey
- 1965 Kesoram Industries & Cotton Mills Ltd. v. Commissioner of Wealth Tax, (central) Calcutta
- 2008 Som Mittal v. Govt. of Karnataka
- 1975 State of Andhra Pradesh & Anr. v. T. Gopalakrishna Murthi & Ors.
Where later benches applied it
- 2024 Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors.
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
Of those, 2 referred to
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