2017 (10) TMI 880 – GUJARAT HIGH COURT – 2017 (6) G. S. T. L. 368 (Guj.) – Vires of the Goods and Service Tax (Compensation to States) Act, 2017 – Main grievance of the petitioner is that on the coal imported by it prior to the introduction of goods and service tax regime, the petitioner had already paid clean energy cess at the prescribed rate and on the stock which the petitioner had not cleared, no credit would be allowed on such cess and the petitioner would be asked to pay fresh cess under the Goods and Service Tax (Compensation to States) Act, 2017 and the rules made thereunder – Held that: – issue notice – In view of the fact that the validity of a Union legislation is questioned, let there be NOTICE to the learned Attorney General
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