Cess levied under Goa Cess Act is valid and not subsumed by the GST Laws
Last updated: 19 February 2024
Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court at Goa in the case of Sesa Sterlite Limited v. State of Goa [Writ Petition No. 244 of 2009 dated January 10, 2024] dismissed the writ petition thereby holding that, the levy of Cess under Goa Rural Improvement and Welfare Cess Act, 2000 ("the Goa Cess Act") is valid as the Goa Cess Act is not subsumed by the GST Laws.
Citation :
Writ Petition No. 244 of 2009 dated January 10, 2024
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Bimal Jain
Published in GST
Views : 185
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