HC: Compensation Cess prima-facie without 'legislative competence'; Allows Clean Energy Cess credit

Delhi HC finds prima facie merit in the challenge to GST (Compensation to States) Act 2017 insofar as it contemplates levy of “a cess on such intra-State supplies of goods or services or both”; Based on the history of the abolition of Clean Energy Cess on coal w.e.f. July 1 and introduction of GST regime, HC observes that power of Parliament to enact the GST Compensation Act cannot be traced to Section 18 of Constitution (One Hundred and First Amendment) Ac...