TMI Blog2019 (7) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... also invited to the order dated 12.12.2018 passed by this court in the said writ petition, whereby the court has granted interim relief directing that no coercive steps shall be taken against the petitioner pursuant to the impugned notification in the meanwhile. Issue Notice returnable on 17th July, 2019. - R/SPECIAL CIVIL APPLICATION NO. 11410 of 2019 With CIVIL APPLICATION (FOR STAY) NO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner has challenged vires of Notification No. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of the Notification No. 10/2017- Integrated Tax [Rate] also dated 28th June 2017. The petitioner is an importer of non-cooking coal and on such imports, the petitioner pays Custom duty, the value of which includes Ocean Freight. On the same valuation, the petitioner al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n importer whereas, the petitioner is not the recipient of the service at all. It is the petitioner's seller of goods on high sea basis who has received the services from the exporter/ transporter. Counsel for the petitioner submitted that the impugned Notifications are ultra vires the Act and are in any case in exercise of excessive delegation of powers of subordinate legislation. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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