TMI Blog2020 (1) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 974 - GUJARAT HIGH COURT] where this Court declared the N/N. 8/2017 Integrated Tax (Rate) dated 28th June 2017 and the Entry 10 of the N/N.10/2017 Integrated Tax (Rate) dated 28th June 2017 are declared as ultra vires the Integrated Goods and Services Tax Act, 2017 on the ground of lack legislative competency. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 1417 of 2020 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 and hence, unconstitutional; (b) This Hon'ble High Court be pleased to issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondents by declaring that no tax is leviable under the Integrated Goods and Services Tax Act, 2017 on ocean freight for services supplied by a person located in nontaxable territory by way of transportation of goods by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposal of the petition along with applicable interest for its coal imports; (e) that pending the hearing and final disposal of the petition, this Hon'ble Court be pleased to: (i) stay the operation of impugned Notification No.8/2017-Integrated Tax (Rate) dated 28.6.2017 and Entry 10 of the Notification NO.10/2017-Integrated Tax (Rate) dated 28.06.2017 and/or; (ii) Restrain the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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