9911796707
TMI Blog2022 (8) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... to be unconstitutional and ultra vires the statute. The above position and law emanating from the decision of this court in Mohit Minerals Pvt. Ltd. could not be disputed by learned advocates for the respective parties. It is directed that if any IGST amount is collected, the same shall be refunded within six weeks alongwith statutory rate of interest - Petition allowed. - R/SPECIAL CIVIL APPLICATION NO. 11540 of 2021 - - - Dated:- 7-7-2022 - MR. N.V.ANJARIA AND MR. BHARGAV D. KARIA, JJ. MR.PARTH CONTRACTOR(7150) for the Petitioner(s) No. 1 MR DEVANG VYAS(2794) for the Respondent(s) No. 1,2,4 MR NIKUNT K RAVAL(5558) for the Respondent(s) No. 3 ORDER Heard learned advocate Mr. Kishore Kunal with learned adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be collected at the rate of 10% of the CIF value. 4. While the various contentions are raised in the petition, it is stated that the aforementioned Notification Nos. 8 of 2017 and 10 of 2017 both dated 28.6.2017 read with corrigendum dated 30.6.2017 came up for consideration for their validity before this court. This court in Mohit Minerals Pvt. Ltd. vs. Union of India being Special Civil Application No. 726 of 2018 decided on 23rd January, 2020 held the said notifications to be unconstitutional and ultra vires the statute. The decision has been followed in Gokul Agro Resources Ltd. vs. UOI [2020 (35) GSTL 82 (Guj.)], Bharat Oman Refineries Ltd. vs. Union of India [2020 (41) GSTL 292 (Guj.)] and in Comsol Energy Private Limited vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.1390 of 2022 and allied appeals preferred at the instance of the respondents also came to be dismissed by judgment and order dated 19.5.2022 passed by Hon'ble Apex Court. 5.1 The court thereafter directed in para 4 as under, In view of the above, we are of the opinion that the present application requires consideration and hence, the same is allowed in terms of prayer 6 (a). The respondents are hereby directed to grant refund of the amount of IGST already paid by the applicants pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 along with statutory rate of interest on such refund within a period of four weeks from the date of submission of necessary documents by the applicants. 6. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
