Union of India v. Mohit Minerals Pvt. Ltd.—GST Validity Analysis
Keywords:
Constitution, Amendments Act, Goods and Service Tax, GST, Laws.Abstract
The constitution 101 amendments Act, 2016 introduced the Goods and Services Tax regime in India which came into force from 8th September 2016. Various laws were also passed subsequently for implementing the GST, which became effective from 1st July 2017. The amendment act and corresponding legislation empower both Parliament and the States to levy GST on supplies of goods and services.
References
1. Union of India v. Mohit Minerals Pvt. Ltd. AIR 2018, SC 5318 GST Validity Analysis Monika Jain JTRF (2018) 33-36 © Law Journals 2018. All Rights Reserved Page 36
2. Purshottam Lal Sayal v. Prem Shanker, AIR 1966 ALL 377
3. Shantilal Ambalal Mehta v. M.A. Rangaswamy, 1977 BOMLR 633
4. Shripatrao Dajisaheb Ghatge v. The state of Mahaarashtra, 1977 BOMLR 259
5. Constitution of India Article 245
6. Constitution of India Article 248
7. Constitution of India Article 246A
8. Constitution of India Article 246
9. Constitution of India Article 254
10. Constitution of India Article 248
11. Constitution of India Article 246A
12. Constitution of India Article 245 &248
13. Constitution of India Article 246A
14. Constitution of India Article 248A Cite this Article Dr. Monika Jain. Union of India v. Mohit Minerals Pvt. Ltd. —GST Validity Analysis. Journal of Taxation and Regulatory Framework . 2018; 1(2): 33– 36p.
