Maithan Alloys Limited Vs Union of India
Date: November 20, 2023
Subject Matter
SEZ Act does not provide for exemption from the specific cess levied under the GST Compensation Act, 2017
Summary
The case law pertains to the constitutional validity of the GST Compensation Act, 2017 and the SEZ (Special Economic Zone) Act, 2005. It involves a dispute regarding the entitlement of SEZ units to exemption from paying GST Compensation Cess under th…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT These two writ petitions are filed by same petitioner. The petitioner’s case in W.P.No.1009 of 2019 is that it is a company engaged in the business of ferro alloys manufacturing. It was established as a SEZ unit as per the terms of the Special Economic Zones Act, 2005 (for short, ‘the SEZ Act’) on obtaining letter of ap…