Home Case Index All Cases GST GST + HC GST - 2020 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (8) TMI 208 - HC - GSTLevy of 1% court fee on filing of Appeal before the appellate authority under GST - The constitutional validity of Section 76 of the Kerala Court Fees and Suit Valuation Act, 1959 as extended to GST laws - Levy of non-discriminatory tax per se constitute infraction of Article 301 of the Constitution of India - HELD THAT:- The notification cannot be seen to be in violation of Article 14 or suffering from the character of tax. Petition dismissed.
|