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2022 (7) TMI 183 - GUJARAT HIGH COURTLevy of IGST on Ocean Freight - reverse charge mechanism - petitioner had already paid the customs duties on the goods purchased - applicability of Entry No.10 of the notification dated 28.06.2017 - HELD THAT:- On perusal of the impugned notice/communication dated 29.08.2019 issued by the respondent, judgement in MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA & 1 OTHER [2020 (1) TMI 974 - GUJARAT HIGH COURT] by which Entry No. 10 of the notification dated 28.06.2017 is held utra vires the Integrated Goods and Services Tax Act,2017 which is upheld by the Hon’ble Supreme Court in UNION OF INDIA & ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [2022 (5) TMI 968 - SUPREME COURT] and in view of the above position, the proceedings initiated by the respondents as well as notice/communication dated 29.08.2019 are required to be quashed and set aside. Petition allowed.
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