9911796707
TMI Blog2019 (7) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax [Rate] dated 28th June 2017 and Entry 10 of the Notification No. 10/2017- Integrated Tax [Rate] also dated 28th June 2017 - HELD THAT:- The attention of the court is also invited to the order dated 12.12.2018 passed by this court in the said writ petition, whereby the court has granted interim relief directing that no coercive steps shall be taken against the petitioner pursuant to the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification No. 10/2017- Integrated Tax [Rate] also dated 28th June 2017. The petitioner is an importer of non-cooking coal and on such imports, the petitioner pays Custom duty, the value of which includes Ocean Freight. On the same valuation, the petitioner also pays tax under the Integrated Goods & Service Tax Act, 2017 ["IGST Act" for short]. The petitioner's grievance is that under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis who has received the services from the exporter/ transporter. Counsel for the petitioner submitted that the impugned Notifications are ultra vires the Act and are in any case in exercise of excessive delegation of powers of subordinate legislation. Notice and notice as to interim relief, returnable on 9th March 2018. Direct service is permitted." 2. The attention of the court is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
