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TMI Blog2020 (2) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Integrated Goods and Services Tax Act, 2017 as well as Article 14 of the Constitution of India. Since the Notification has been struck down as ultra vires, as a consequence of the same, the writ applicant seeks refund of the amount paid towards the IGST. However, for this purpose, the writ applicant will have to prefer an appropriate application addressed to the competent authority. Application disposed off. - MR. J.B.PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: Mr. Uchit N Sheth(7336) for the Petitioner(s) No. 1 Mr. Nirzar S Desai(2117) for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Mr. Nirzar Desai, the learned standing counsel waives service of notice of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the Entry No.10 of the Notification No.10/2017-Integrated Tax (Rate) dated 28th June 2017 as ultra vires Section 5(3) of the Integrated Goods and Services Tax Act, 2017 as well as Article 14 of the Constitution of India. We may quote paras 254 and 255 of the judgement rendered in the case of Mohit Minerals (supra). Paras 254 and 255 read as under: 254. In view of the aforesaid discussion, we have reached to the conclusion that no tax is leviable under the Integrated Goods and Services Tax Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India and the levy and collection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T under the provisions of the Act. In such circumstances, Mr. Sheth seeks a writ from this Court to the authority for the purpose of refund. 6. We may only say that since the Notification has been struck down as ultra vires, as a consequence of the same, the writ applicant seeks refund of the amount paid towards the IGST. However, for this purpose, the writ applicant will have to prefer an appropriate application addressed to the competent authority. If any such application is preferred for the refund of the amount, the authority concerned shall immediately look into the same and pass an appropriate order in accordance with law keeping in mind the decision of this Court rendered in the case of Mohit Minerals (supra). The competent authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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