SC : GST Compensation Act, not colourable legislation, upholds levy as mere increment to GST

SC rules that Compensation to States Act, 2017 is not beyond the legislative competence of Parliament, does not transgress the Constitution (One Hundred and First Amendment) Act, 2016 and is not a colourable legislation, also holds that levy of Compensation to States cess is an increment to GST which is permissible in law; SC applies H.S. Dillion ratio to uphold Parliament’s legislative competence to enact Compensation to States Act, 2017, distinguishes reliance on Hoechst ...