Landmark case · Law of Taxation · Semester 6
Union of India v. Mohit Minerals Pvt. Ltd.
(2022) 10 SCC 700 · Supreme Court of India
GST can be levied only on a taxable supply; delegated notifications cannot create a levy the Act does not authorise.
From topic
Constitutional scheme, supply and levy under the CGST Act — Unit V, Law of Taxation.
Related sections:
- Constitution of India, 246A — Special provision for GST
- Constitution of India, 269A — Levy and collection of GST in the course of inter-State trade
- Central Goods and Services Tax Act, 2017, 7 — Scope of supply
- Central Goods and Services Tax Act, 2017, 9 — Levy and collection