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TMI Blog2022 (8) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... dent(s) No. 1,2,4 MR NIKUNT K RAVAL(5558) for the Respondent(s) No. 3 ORDER Heard learned advocate Mr. Kishore Kunal with learned advocate Mr. Parth Contractor for the petitioner and learned advocate Mr. Nikunt Raval for the respondent No.3. 2. The petitioner-private limited company engaged in the business of processing of edible oils and coffee etc. has by filling the present Special Civil Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 came to be issued notifying that in respect of services supplied by a person located in the non-taxable territory by way of transportation of goods by vessel from a place outside India upto the Custom Clearance Station in India, the entire IGST shall be paid on the reverse charge basis by the importer. The corrigendum dated 30.6.2017 was issued. It was provided therein that in the circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1241-HS(GUJ)-2020-GST]. 5. The above position and law emanating from the decision of this court in Mohit Minerals Pvt. Ltd. (supra) could not be disputed by learned advocates for the respective parties. It may also be mentioned that similar issue came up for consideration before the co-ordinate Bench in ADI Enterprises vs. Union of India being Misc. Civil Application No. 1 of 2020 in Special Civ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the captioned writ petition along with other writ petitions allowed the writ petitions and declared Entry No.10 of Notification No.10/2017- IGST (Rate) dated 28.6.2017 as ultra vires the Act. He would further submit that during the pendency of the present application, Civil Appeal No.1390 of 2022 and allied appeals preferred at the instance of the respondents also came to be dismissed by judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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