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TMI Blog2021 (7) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - GUJARAT HIGH COURT ] where it was held that impugned Notification No.8/2017 Integrated Tax (Rate) dated 28th June 2017 and the Entry 10 of the N/N.10/2017 Integrated Tax (Rate) dated 28th June 2017 are declared as ultra vires the Integrated Goods and Services Tax Act, 2017, as they lack legislative competency. Both the Notifications are hereby declared to be unconstitutional. Petition disposed off. - D.B. Civil Writ Petition No. 14177/2019 - - - Dated:- 13-7-2021 - HON'BLE MRS. JUSTICE SABINA AND HON'BLE MR. JUSTICE VINIT KUMAR MATHUR For Petitioner(s) : Mr. Prateek Gattani, Advocate For Respondent(s) : Mr. Mukesh Rajpurohit, Additional Solicitor General Mr. Rajvendra Saraswat, Advocate Mr. Sunil Bhandari, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o this application be paid by the respondents; And for this act of kindness, petitioners shall, as in duty bound, ever pray. Learned counsel for the petitioner has submitted that he is only pressing reliefs at number (a) (b) and has further submitted that the said reliefs claimed by the petitioner are covered by decision given by the Gujarat High Court in the case of Mohit Minerals Private Limited vs. Union of India and Ors. (R/Special Civil Application No. 726 of 2018) decided on 23.01.2020. Learned counsel for the petitioner has not pressed other reliefs sought by the petitioner in the writ petition. The counsel for the petitioner has further submitted that in view of the decision given by the Gujarat High Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reads as under:- 12. Similarly, this Court, in the case of Bharat Oman Refineries Ltd. vs. Union of India (Special Civil Application No. 8881 of 2020, decided on 18.08.2020) directed the respondent to sanction the refund of the IGST paid by the assessee pursuant to the Entry No. 10 of the Notification No. 10/2017-IGST dated 28.06.2017 declared to be ultra vires in the case of Mohit Minerals Pvt. Ltd. (supra). 13. In view of the aforesaid, this writ-application succeeds and is hereby allowed. The deficiency memo issued in the prescribed form RFD-03 vide Nos. ZD240720008807J and ZD240720008830U both dated 17.07.2020 are hereby quashed and set-aside. 14. The respondent is directed to process the refund claim filed in the prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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