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The Apex Court Clarifies: Time of Commencement of Cess Liability under the Building and Other Construction Workers’ Laws
[Khyati Maurya and Saransh Sood are fourth-year B.A. LL.B. Students at Gujarat National Law University.] Introduction In a significant ruling affecting the construction and infrastructure sector in India, the Supreme Court of India in Prakash Atlanta (JV) v. National Highways Authority of India ( the Judgement ) clarified an important question concerning the levy of construction worker welfare cess under the Building and Other Construction Workers’ Welfare Cess Act, 1996 . (
The Competition and Commercial Law Review
Mar 127 min read
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