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TMI Blog2023 (2) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... t has now rendered the decision in case of UNION OF INDIA AND ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [ 2021 (1) TMI 647 - SC ORDER] and upheld the judgment of the Gujarat High Court in MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA 1 OTHER [ 2020 (1) TMI 974 - GUJARAT HIGH COURT] where it was held that the legal competency or otherwise, as contended by the Petitioner, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Satyaprakash Sharma, Advocates. P.C.:- 1. Heard learned counsel for the parties. Taken up for disposal in view of the narrow issue involved. 2. The Petitioner has challenged the show cause notice issued by the Respondent No.2-Commissioner of CGST (Central Excise Tribunal). 3. The Petitioner is a company who is engaged in manufacture of vegetable edible oil, is registered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight. In terms of Notf. No.8/2017-Integrated Tax (Rate), dated 28th June, 2017 Notf. No.10/2017-Integrated Tax (Rate), as amended, where the value of taxable service provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the Customs station of clearance in India, the person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to the aforesaid observations vide letter dated 14.07.2020 and have stated that the issue is no longer res integra and has already been settled by the Gujrat High Court in favour of the Petitioner in the case of Mohit Minerals (P) Ltd Vs. Union of India (2020) 33 GSTL 321(Gujrat) . I say that the said judgment of Gujrat High Court in the Special Civil Application No.726 of 2018 filed by M/s Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 390-22 and ors dated 19 May 2022. and upheld the judgment of the Gujarat High Court in Mohit Minerals Private Limited. Learned counsel for the Respondents states that though this position is correct, the Petitioner can point it out to the Commissioner fact in response to the show cause notice. 6. We do not find any purpose in the case, either for the Petitioner or the Commissioner to invest t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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