2018 Taxo.online 391

R/SPECIAL CIVIL APPLICATION NO. 18125, 20183, 20184, 23286 of 2017 dated 10.10.2018

FC AGRAWAL COAL PVT. LTD.

UNION OF INDIA

2018

GST

Central Goods and Service Tax Act, 2017

Notification No.01/2017-Integrated Tax dated 28.06.2017 and No.02/2017-Integrated Tax dated 01.07.2017

Akil Kureshi, Justice & B.N. Karia, Justice

In favour of revenue

High Court

Gujrat

Represented by: – 

Petitioner: – Mr Hardik P Modh 

Respondent: – Mr Nirzar S Desai & Mr Py Divyeshvar 

Order: – 

1. In this group of petitions, challenge made by the petitioners is identical.  
2. The petitioners have challenged the vires of Goods and Service Tax (Compensation to States) Act, 2017 and the Notification No.01/2017 dated 28.06.2017 and No.02/2017 dated 01.07.2017 under the said Act.
3. It is undisputed position that identical challenge was considered by the Supreme Court in a recently delivered judgment in case of Union of India v. Mohit Minerals Pvt. Ltd. reported in 2018 SCC OnLine SC 1727. The vires of the Act were upheld. Under the circumstances, all these petitions are disposed of.