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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 ..... ) 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 rule for and on behalf of the respondents. 2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "19A. This Hon'ble Court may be pleased to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No.10/2017-IGST(Rate) dated 28.6.2017; D. Ex parte ad interim relief in terms of prayer C may kindly be granted. E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray." 3. This Court vide judgement and order passed in the case of Mohit Minerals Pvt Ltd v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce in India and the levy and collection of tax of such ocean freight under the impugned Notifications is not permissible in law. 255. In the result, this writ-application along with all other connected writ-applications is allowed. The impugned Notification No.8/2017 - Integrated Tax (Rate) dated 28th June 2017 and the Entry 10 of the Notification No.10/2017 - Integrated Tax (Rate) dated 28th J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RESOURCES LTD STATEMENT SHOWING IGST PAID ON OCEAN FREIGHT TILL DATE Sr. No. Particulars Amount (Rs.) 1 2017-18 1,28,86,003 2 2018-19 3,02,47,487 3 2019-20 (Till November, 19) 3,37,89,514 Total 7,69,13,004 5. Mr. Sheth further pointed out that the authority concerned will not be in a position to examine the issue of refund of the amount towards IGST under the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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