TMI Blog2020 (3) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ace outside India upto the customs station of clearance in India and the levy and collection of tax of such ocean freight under the impugned Notifications is not permissible in law. It was also held that The impugned Notification No.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, as they lack legislative competency. Both the Notifications are hereby declared to be unconstitutional. In view of the case, no further adjudication is required in this matter - petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 15208 of 2019 - - - Dated:- 4-3-2020 - HONOURABLE MR.JUSTICE J.B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore this Hon ble Court the records of the recommendation given and all decisions taken in respect of impugned notification no.8/2017-Integrated Tax (Rate) dated 28.06.2017 and the notification no.10/2017- Integrated Tax (Rate) dated 28.06.2017; (D) Be pleased to hold and declare that tax including interest collected by the respondents from the petitioner to the tune of ₹ 204,350,596.49 Ps., is illegal and unjustified and further be pleased to direct the respondents to refund the same with interest at the rate of 12% per annum; (E) That pending admission, hearing and final disposal of the petition, this Hon ble Court may be pleased to:- (i) stay the operation of the impugned notification no.8/2017- Integrated Tax (Rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a vessel from a place outside India upto the customs station of clearance in India and the levy and collection of tax of such ocean freight under the impugned Notifications is not permissible in law. 255. In the result, this writ-application along with all other connected writ-applications is allowed. The impugned Notification No.8/2017-Integrated Tax (Rate) dated 28th June 2017 and the Entry 10 of the Notification No.10/2017-Integrated Tax (Rate) dated 28th June 2017 are declared as ultra vires the Integrated Goods and Services Tax Act, 2017, as they lack legislative competency. Both the Notifications are hereby declared to be unconstitutional. Civil Application, if any, stands disposed of. 3. In view of the above, no further a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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