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TMI Blog2020 (8) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.8/2017-Integrated Tax (Rate) dated 28th June 2017 and the Entry No.10 of the Notification No.10/2017-Integrated Tax dated 28th June 2017 as ultra vires the Integrated Goods and Services Tax Act, 2017 on the ground that the same lacked legislative competency. Both the Notifications referred to above were declared to be unconstitutional. The respondents are directed to sanction the refund and pay the requisite amount of IGST already paid by the writ applicant pursuant to the Entry No.10 of Notification No.10/2017-IGST dated 28th June 2017 declared to be ultra vires by this Court in Mohit Minerals - Petition allowed. - R/SPECIAL CIVIL APPLICATION NO. 8881 of 2020 - - - Dated:- 18-8-2020 - HONOURABLE THE CHIEF JUSTICE MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pray. 2. On 31st July 2020, this Court passed the following order: 1. We have heard Mr. Uchit N. Sheth, the learned counsel appearing for the writ applicant. It appears that the issue raised in this writ application is squarely covered by the recent pronouncement of this Court in the case of Mohit Minerals Private Limited Vs. Union of India and Others, Special Civil Application No.726 of 2018 and allied petitions decided on 23-1-2020. 2. Let notice be issued to the respondents returnable on 18-8- 2020. In the meantime, Mr. Sheth shall furnish one copy of his entire paper book to Mr. Devang Vyas, the learned Additional Solicitor General of India, who would be appearing for the respondents. 3. We need not state the facts i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch circumstances referred to above, this litigation succeeds and is hereby allowed. The respondents are directed to sanction the refund and pay the requisite amount of IGST already paid by the writ applicant pursuant to the Entry No.10 of Notification No.10/2017-IGST dated 28th June 2017 declared to be ultra vires by this Court in Mohit Minerals (supra). The respondents shall undertake the process of refunding the requisite amount of IGST at the earliest and see to it that the same is paid to the writ applicant within a period of six weeks from the date of receipt of the writ of this order. Mr. Kshitij Amin, the learned standing counsel shall communicate about this order passed today to the authorities concerned. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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