TMI Blog2023 (5) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... ties - It may also be mentioned that similar issue came up for consideration before the co-ordinate Bench in ADI Enterprises vs. Union of India [ 2022 (6) TMI 849 - GUJARAT HIGH COURT] , wherein the question was about refund of the IGST paid pursuant to the aforementioned Notifications. The court directed respondents to refund the amount of IGST already paid by the applicants pursuant to Entry No.10 of Notification No. 10 of 2017. Thus, the notifications impugned in this petition have already been declared ultra vires. Therefore, the said prayer in this petition did not require any further consideration. Refund of the amount of Rs.1,69,03,829/- paid by the petitioner as IGST on ocean freight of goods imported during January, 2018 til ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y direct to quash and set aside the said orders dated 7th January, 2021 issued by the respondent No.2; (iii) This Hon ble Court be pleased to issue a writ of Certiorari, or a Writ in the nature of Certiorari or any other appropriate writ, order or direction leading to issuance of Deficiency Memo for the Month of November, 2019 dated 9th December, 2020 (Annexure F3), October 2018 dated 4.12.2020, November, 2018 dated 4.12.2020, February, 2019 dated 4.12.2020, March, 2019 dated 4.3.2020, July, 2019 dated 9.12.2020 and October, 2019 dated 9.12.2020 (Annexure F6) issued by respondent No.3 and after going through into legality and validity of property, the said Deficiency Memos dated 4th December, 2020 and 9th December, 2020 (Annexure F3 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner M/s. ETC Agro Processing (India) Pvt. Ltd. is a private limited company registered under the provisions of the Companies Act, 1956 and in the State of Gujarat, is inter alia engaged in importing and processing / trading in wide range of pulses, inter alia including toor dal, matar dal, kabuli chana, besan from its premises located near Asodar Crossing, Vasad Asodar Road, At Asodar 388307, District Anand, Gujarat. 3.1 The petitioner was holding registration No.24AABCE9812E1ZX under the provisions of Central Goods and Services Tax Act, 2017. 3.2 It is the case of the petitioner that during the period from January, 2018 till June, 2020, the petitioner paid IGST amounting to Rs.1,69,03,829/- on the ocean freight charged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. 10 of 2017. 4.2 In ADI Enterprises (supra), the court recorded thus in para 3, Learned advocate appearing for the applicant would submit that the reason for filing the present application is that vires of Entry No.10 of Notification No.10/2017- IGST (Rate) dated 28.6.2017 issued under the Integrated Goods and Services Tax Act, 2017 was challenged by the applicant by way of captioned writ petition along with other identical writ petitions. The Division Bench of this Court vide judgment and order dated 23.1.2020 passed in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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