TMI Blog2021 (7) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of equating import of goods services into India with inter-state trade commerce - Importer within meaning of Section 2(26) of the Custom Act, 1962 deemed as recipient of service - HELD THAT:- Reliance placed in the case of MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA 1 OTHER [ 2020 (1) TMI 974 - GUJARAT HIGH COURT ] where it was held that 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. This petition is disposed of in terms of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egislative competence, ultra vires the Integrated Goods and Services Tax Act, 2017 and suffer from the vice of excessive delegation. (iv) It may be declared that no IGST is leviable on RCM basis on an importer of goods from over-seas seller on the Ocean Freight services rendered by a person located in non-taxable territory to an over-seas seller by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, as otherwise mandated qua the impugned provisions of the Notifications No. 8/2017 10/2017 dated 28.06.2017. (v) The Respondents may be directed to refund to the Petitioner the amount of IGST recovered so far on RCM basis on Ocean Freight services as tabulated in Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020) decided on 21.12.2020, the petitioners are also entitled for refund of Integrated Goods and Service Tax (IGST) paid by them. Learned counsel for the respondents have failed to controvert the fact that the issue involved in the present case is covered by decisions given by the Gujarat High Court relied upon by the learned counsel for the petitioners. Learned counsel for the respondents has, however, submitted that the judgment passed by the Gujarat High Court in the case of Mohit Minerals Private Limited (supra) is under challenge before the Apex Court but operation of the judgment has not been stayed. The operative part of the order passed by the Gujarat High Court in Mohit Minerals Private Limited (supra) reads as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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