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TMI Blog2022 (8) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 10 of 2017. In view of the decision in MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA 1 OTHER [ 2020 (1) TMI 974 - GUJARAT HIGH COURT] , since the impugned Notifications have already been declared as ultra vires, present petition deserves to be allowed. The claim for refund of the petitioner towards IGST is liable to be favourably considered - Petition allowed. - R/Special Civil Application No. 12757 of 2021 - - - Dated:- 4-8-2022 - Honourable Mr. Justice N.V. Anjaria And Honourable Mr. Justice Bhargav D. Karia For the Petitioner(s) : Uchit N Sheth For the Respondent(s) : Mr Nikunt K Raval ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Uchit N. Sheth for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of which no input tax credit is availed by the petitioner with interest. 4. With the commencement of levy of Goods and Services Tax under the law with effect from 1.7.2017, the Notification No. 8 of 2017 dated 28.6.2017 provided that the IGST at the rate of 5% shall be levied on inter-state supply of services when the goods are transported in a vessel etc.. Another Notification No. 10 of 2017 dated 28.6.2017 came to be issued notifying that in respect of services supplied by a person located in the non-taxable territory by way of transportation of goods by vessel from a place outside India upto the Custom Clearance Station in India, the entire IGST shall be paid on the reverse charge basis by the importer. The corrigendum dated 30.6.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to Entry No.10 of Notification No. 10 of 2017. 5.2 In ADI Enterprises (supra), the court recorded thus in para 3 - Learned advocate appearing for the applicant would submit that the reason for filing the present application is that vires of Entry No.10 of Notification No.10/2017- IGST (Rate) dated 28.6.2017 issued under the Integrated Goods and Services Tax Act, 2017 was challenged by the applicant by way of captioned writ petition along with other identical writ petitions. The Division Bench of this Court vide judgment and order dated 23.1.2020 passed in the captioned writ petition along with other writ petitions allowed the writ petitions and declared Entry No.10 of Notification No.10/2017- IGST (Rate) dated 28.6.2017 as ultra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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