M/S Super Leaves Processor v. State of Chhattisgarh
Case brief
What is this about?
Forest Development Cess 3% lendu leaves Chhattisgarh; challenge to cess letter dated 21.06.2018 issued by MFP Federation District Union; tax liability under Central Goods and Services Tax Act 2017 and Chhattisgarh Goods and Services Tax Act 2017 versus Chhattisgarh Karadhan Adhiniyam 1982; Chhattisgarh Karadhan (Sanshodhan) Adhiniyam 2018, Section 7 omitted, Section 6 Saving Clause inserted w.e.f. 03.10.2018; writ petitions disposed of with liberty to file fresh challenge; High Court of Chhattisgarh, Bilaspur; Justice Rakesh Mohan Pandey; WPT 2018 batch (Nos. 167, 189, 190, 191, 192, 204, 205, 206, 207, 208, 209); decided 20.07.2026; NAFR.
What did the court decide?
Liberty reserved to the petitioners to avail the remedy available under the law and to challenge the impugned letters, including the validity of Saving Clause 6 of the Adhiniyam of 2018.