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2020 (2) TMI 1242 - GUJARAT HIGH COURTRefund of GST paid under RCM on ocean freight - Constitutional validity of Entry No.10 of Notification No.10/2017-IGST(Rate) dated 28.6.2017 - vires of Section 5(3) of the IGST Act as well as Article 14 of the Constitution of India - HELD THAT:- This Court vide judgement and order passed in the case of Mohit Minerals Pvt Ltd vs. Union of India [2020 (1) TMI 974 - GUJARAT HIGH COURT] declared the Entry No.10 of the Notification No.10/2017-Integrated Tax (Rate) dated 28th June 2017 as ultra vires Section 5(3) of the Integrated Goods and Services Tax Act, 2017 as well as Article 14 of the Constitution of India. Since the Notification has been struck down as ultra vires, as a consequence of the same, the writ applicant seeks refund of the amount paid towards the IGST. However, for this purpose, the writ applicant will have to prefer an appropriate application addressed to the competent authority. Application disposed off.
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