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2023 (2) TMI 177 - BOMBAY HIGH COURTRecovery of IGST with interest and penalty - Import of major input (vegetable oils) from overseas involving payment of ocean freight - HELD THAT:- The Hon’ble Supreme Court has now rendered the decision in case of UNION OF INDIA AND ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [2021 (1) TMI 647 - SC ORDER] and upheld the judgment of the Gujarat High Court in MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA & 1 OTHER [2020 (1) TMI 974 - GUJARAT HIGH COURT] where it was held that the legal competency or otherwise, as contended by the Petitioner, for levy of tax on the said subject matter in terms of IGST Notification No 8/2017 dated 28.06.2017 and Notification No.10/2017 as amended has not attained finality. Since the matter is still subjudiced, the Petitioners contention that the demand is unsustainable is pre-emptive and not legally correct. There is no purpose in the case, either for the Petitioner or the Commissioner to invest their time and energy on the issue, if the position on which the show cause notice is founded, already stands concluded in the light of the decision of the Hon’ble Supreme Court. Petition allowed.
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