SC issues notice in
Revenue’s SLP, stays operation of Delhi HC’s interim order which had allowed
petitioner to utilize credit of ‘Clean Energy Cess’ paid on stock of coal
towards payment of Compensation Cess leviable in terms of GST Compensation
Rules r/w Notification No. 1/2017-Compensation Cess (Rate); Finding prima facie
merit in challenge to legislative competence of Parliament to enact
Compensation Act, HC had observed that power of Parliament to enact said Act
cannot be traced to Section 18 of Constitution (One Hundred and First
Amendment) Act, 2016; Accordingly, HC had barred additional payment on sale and
clearance of stocks of coal which have already suffered Clean Energy Cess,
while listing matter for hearing on October 26 : SC
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