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2021 (7) TMI 742 - HC - GSTConstitutional Validity of Sr. No. 9(ii) of the N/N. 8/2017-Integrated Tax (Rate) dated 28.06.2017 - N/N. 10/2017 Integrated Tax (Rate) dated 28.06.2017 - Levy of IGST - services by way of transportation of goods by vessel from a place outside India - Scope of 'Importer' within meaning of Section 2(26) of the Custom Act, 1962 - recipient of service - HELD THAT - Reliance placed in the case of Mohit Minerals Private Limited vs. Union of India and Ors. 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. Petition disposed off.
Issues:
Challenge to the constitutionality of specific notifications under Integrated Goods and Service Tax Act, 2017. Claim for refund of Integrated Goods and Service Tax (IGST) paid. Analysis: The petitioner filed a petition under Article 226 of the Constitution of India seeking various reliefs. The key reliefs included challenging specific entries in notifications related to the levy of Integrated-tax on services by way of transportation of goods by vessel from outside India and declaring certain provisions as unconstitutional and ultra vires to the provisions of the Integrated Goods and Service Tax Act, 2017. The petitioner also sought a refund of IGST paid. The petitioner relied on judgments by the Gujarat High Court to support their claims. The petitioner's counsel specifically pressed for reliefs related to the constitutionality of the notifications and the entitlement to a refund based on decisions by the Gujarat High Court in similar cases. The respondents did not contest that the issues raised in the present case were covered by the Gujarat High Court judgments cited by the petitioner. However, the respondents mentioned that the judgment from the Gujarat High Court in one of the cases was under challenge before the Apex Court, but the operation of the judgment had not been stayed. The Gujarat High Court judgments referred to by the parties declared specific notifications as ultra vires the Integrated Goods and Services Tax Act, 2017. The judgments directed the sanctioning of refunds for IGST paid by the petitioners in those cases. The court, considering the submissions made by both parties and the precedents set by the Gujarat High Court judgments, disposed of the present petition in line with the decisions in the Gujarat High Court cases. In conclusion, the High Court of Rajasthan disposed of the petition based on the principles established in the Gujarat High Court judgments, which declared certain notifications as unconstitutional and directed the refund of IGST paid by the petitioners in similar cases. The court's decision was influenced by the interpretation and application of the law as established in the Gujarat High Court rulings, providing relief to the petitioner in line with those judgments.
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