Union Of India vs Mohit Mineral Pvt Ltd

The Supreme Court upheld the validity of the Goods and Services Tax (Compensation to States) Act, 2017, and the associated Rules framed under Section 11 of the Act, rejecting challenges posed by Mohit Mineral Pvt. Ltd. and others. The Court clarified that the interim orders of the Delhi High Court regarding the Clean Energy Cess and additional levies on coal stocks were stayed, allowing the Union of India to proceed with the implementation of the GST framework. The decision emphasized the legislative intent behind the GST regime and its constitutional validity under Article 246A.