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2023 (9) TMI 275 - HC - GSTLevy of IGST on Ocean Freight - reverse charge mechanism - transportation of goods by a vessel from outside India upto an Indian port where both the service provider and the service recipient are outside India - whether the person who files the import manifest, are liable in the present circumstance? HELD THAT:- Perusal of the show- cause notice would indicate that reliance has been placed on the Notifications No. 8/2017 and 10/2017 dated 28.06.2017 indicating that a person liable to pay IGST on ‘ocean freight’ appears to be the person who has been the importer of the impugned goods in terms of entry made at Sr. No. 10 appended to the notification no. 10/2017. Essentially therefore the show-cause notice draws power from the Notifications No. 8/2017 and 10/2017. Perusal of the judgement of the Apex Court in the case of Mohit Minerals Pvt. Ltd. [2022 (5) TMI 968 - SUPREME COURT] would indicate that the Division Bench of this court held that the impugned notifications are unconstitutional for exceeding the powers conferred by the IGST Act and the CGST Act - The Hon’ble Apex Court in agreement with the decision of this Court held that to the extent that a tax on the supply of a service which has already been included by the legislation as a tax on the composite supply of goods cannot be allowed. The show-cause notice impugned in the petition dated 16.02.2023 is without jurisdiction and the same is therefore quashed and set aside - Petition allowed.
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