TMI Blog2022 (7) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the respondent, judgement in MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA 1 OTHER [ 2020 (1) TMI 974 - GUJARAT HIGH COURT] by which Entry No. 10 of the notification dated 28.06.2017 is held utra vires the Integrated Goods and Services Tax Act,2017 which is upheld by the Hon ble Supreme Court in UNION OF INDIA ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [ 2022 (5) TMI 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outside the country. The purchases of goods in question are made on high seas basis and the imports are on Cost Insurance Freight [ C.I.F for short]. The person from whom the goods are purchased i.e. exporter is supposed arrange transportation of the goods up to the port of India. When the good are imported into the country and when it sought clearance for home consumption, the petitioner pays th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hased, by way of present petition, he has challenged Entry No.10 of the said notification dated 28.06.2017. 7. Entry No. 10 reads as under: Sr No. Category Of Supply Of Service Supplier of Service Recipient of Service (1) (2) (3) (4) 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tters by which, the Division Bench has held the aforesaid entry as ultra vires the Integrated Goods and Service Tax Act, 2017 and therefore, the proceedings issued relying upon the said Entry No.10 came to be quashed and set aside. 10.Learned advocate Mr. Uchit Sheth has placed a recent judgement dated 19.05.2022 of the Hon ble Apex Court in case of Union of India and other vs. Mohit Minerals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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