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HomeIndirect TaxesJharkhand HC Strikes Down Electricity Duty Amendments, Calls Levy on ‘Net Charges’...

Jharkhand HC Strikes Down Electricity Duty Amendments, Calls Levy on ‘Net Charges’ Unconstitutional

Indirect Taxes

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By Mariya Paliwala
Jharkhand High Court

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The Jharkhand High Court has struck down key amendments to the Jharkhand Electricity Duty law that had radically altered the basis of levy of electricity duty.  The Bench of Chief Justice and Justice Rajesh Shankar held that electricity duty cannot be imposed on the basis of “net energy charges” when the parent statute authorises levy…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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