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2020 (8) TMI 568 - HC - GSTClaim of Refund with interest - Period of limitation - Ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs stations of clearance in India - Benefit of N/N. 10/2017-IGST (Rate) dated 28.6.2017 - HELD THAT:- The Notification was a subject matter of challenge in a batch of writ applications, the lead matter being the MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA & 1 OTHER [2020 (1) TMI 974 - GUJARAT HIGH COURT]. This Court in Mohit Minerals and allied petitions declared the Notification No.8/2017-Integrated Tax (Rate) dated 28th June 2017 and the Entry No.10 of the Notification No.10/2017-Integrated Tax dated 28th June 2017 as ultra vires the Integrated Goods and Services Tax Act, 2017 on the ground that the same lacked legislative competency. Both the Notifications referred to above were declared to be unconstitutional. The respondents are directed to sanction the refund and pay the requisite amount of IGST already paid by the writ applicant pursuant to the Entry No.10 of Notification No.10/2017-IGST dated 28th June 2017 declared to be ultra vires by this Court in Mohit Minerals - Petition allowed.
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