Eye Share : Is levy of Compensation Cess on Coal legal or valid?

Recently, Delhi HC in Mohit Minerals Ltd. [TS-230-HC-2017(DEL)-NT], has granted an interim relief to the assessee by allowing transition credit of Clean Energy Cess already paid on stock of coal and prima facie found merit in the challenge to constitutional validity of Goods and Services Tax (Compensation to States) Act, 2017. Mr. Badrinath NR (Partner, Singhvi, Dev & Unni) opines that the authority to levy such cess flows from clause 4(f) of Article ...