TMI Blog2021 (4) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 2019 (Annexure-A/1 to the writ petition), a direction is now issued to the PPT to comply with the said clarification issued by the CBIT and make amendment with respect to all the Petitioner's invoices from July 2017 onwards incorporating the levy of 18% IGST instead of 9% CGST and 9% SGST in compliance of the provision of the IGST Act. The necessary corrections be carried out not later than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through various ports of India including Paradip Port in Odisha. For certain taxable services supplied by Paradip Port Trust (PPT) to the petitioner, the PPT had issued intra-State invoice. The petitioner, claiming to get inter-State invoice, had approached the Hon'ble High Court of Delhi who had directed the petitioner to approach the jurisdictional GST Commissioner to redress his grievance. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly with the Paradip Port authorities basing on the said circular. 3. Meanwhile, the Petitioner had filed W.P.(C) No.8183 of 2018 in the High Court of Delhi and pursuant to the order passed in the said writ petition on 6th August, 2018, a clarification was issued to the Paradip Port Trust (PPT) (Opposite Party Nos.2 and 3) by the Commissionerate of CT GST, Odisha 9th October 2018, where i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 (Annexure-A/1 to the writ petition), a direction is now issued to the PPT to comply with the said clarification issued by the CBIT and make amendment with respect to all the Petitioner's invoices from July 2017 onwards incorporating the levy of 18% IGST instead of 9% CGST and 9% SGST in compliance of the provision of the IGST Act. The necessary corrections be carried out not later than eig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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