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TMI Blog2024 (6) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... RALS PVT LTD VERSUS UNION OF INDIA 1 OTHER [ 2020 (1) TMI 974 - GUJARAT HIGH COURT ] declared the Notification No. 8/2017 Integrated Tax (Rate) dated 28.06.2017 and the Entry No. 10 of the Notification No. 10/2017 Integrated Tax dated 28.06.2017 as ultra vires the integrated Goods and Services Tax Act, 2017 on the ground that the same lacks legislative competency. The judgment delivered by this Court is also upheld by the Honourable Supreme Court. This Court, in case of Sai Steel Ltd. Ors. Vs. Union of India [ 2019 (9) TMI 1315 - GUJARAT HIGH COURT ] held that The Notification Nos. 15/2017-ST and 16/2017-ST making Rule 2 (1) (d) (EEC) charge Notification No. 30/2012-ST is struck down as ultra vires Sections 64, 66B, 67 and 94 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Issue an appropriate writ, striking down Section 66B of the Finance Act, 1994 read with Rule 10 of the Provision of Service Rules, 2012 in so far as it imposes the levy of service tax on the services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, where the service provider and the service recipient is located outside India; (c) Issue a writ of mandamus or a writ in the nature of mandamus, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India declaring paras 4 & 4.1 of the TRU Circular No. 206/4/2017-ST dated 13.04.2017 to be contrary to law; (d) Issue a writ of mandamus or a writ in the nature of mandamus, or any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d) (EEC) charge Notification No. 30/2012-ST is struck down as ultra vires Sections 64, 66B, 67 and 94 of the Finance Act, 1994; and consequently the proceedings initiated against the writ applicants by way of show cause notice and inquiries for collecting service tax from them as importers on sea transportation service in CIF contracts are hereby quashed and set aside with all consequential reliefs and benefits." 7. This Court passed the following order on 25.04.2022 in Special Civil Application No. 2748 of 2022: "3. This Court, in case of Sai Steel Ltd. & Ors. Vs. Union of India reported in 2019 SCC Online Guj 3706 passed following order; "58.In view of the aforesaid discussion, the writ application succeeds and is hereby allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T (CESTAT Mumbai) in Appeal No. ST/86347/2018 has held that when any provision in the statute has been held to be unconstitutional, refund of tax under such statute will be outside the scope and purview of such enactment and under such circumstances, refund can be claimed by way of a suit or by way of writ petition." 5. The judgment delivered by this Court is binding upon the sub-ordinate authority, more particularly, when the same is not stayed by the higher authority inspite of the fact that the judgment of this Court is pending before the Apex Court for adjudication. 6. In view of the above reasons, this petition is allowed. The respondents are directed to pay service tax already paid by the pursuant to the Notification 15/2017, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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