TMI Blog2017 (10) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... s necessary for the officers of the concerned Department, charged with the responsibility of levying and collecting Clean Energy Cess on coal to depute a team to the Petitioner’s business premises to verify on how much of the stock of coal Clean Energy Cess under the FA, 2010 already stands paid - Subject to the Petitioner furnishing to the satisfaction of the officers proof of such payment, the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 . Allowed subject to all just exceptions W.P. (C) No. 7965/2017 2. The issues raised in this petition, which involves a challenge to the validity of the Goods and Services Tax (Compensation to States) Act, 2017 ( Act ), are more or less similar to those raised in W.P. (C) No. 7459/2017 ( Mohit Minerals Pvt. Ltd. v. Union of India ). 3. Notice. Ms. Shiva Lakshmi, the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy paid the Clean Energy Cess, the Petitioner should not be required to make any further payment during the pendency of the present petition. However, as far as the stocks of coal on which no Clean Energy Cess was paid, any payment made in terms of the impugned legislation would be subject to the result of this petition. It is ordered accordingly. 7. It is made clear that, in the event of the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned Act for effecting sales and clearances. Till such time the said exercise is completed, no coercive steps will be taken against the Petitioner to recover the levy under the impugned Act. 9. It is made clear however, that on those stocks for which the Petitioner is not able to produce a satisfactory proof of already having paid the Clean Energy Cess under the FA, 2010, the Petitioner will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey fall due after availing and utilizing the credit for the cess already paid. This will, however, be subject to the final orders passed by this Court. As regards to the non-filing of returns by the Petitioner on the due dates, till such time an appropriate method/system is evolved by the Respondent which would facilitate utilization of the credit and provide for it in the returns filed electronic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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