Case Law Details
Mahesh Oil Products Vs Union of India (Rajasthan High Court)
Petitioner has filed the petition under Article 226 of the Constitution of India seeking following reliefs:-
“a. To issue appropriate writ/order/direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional and ultra-vires to the provisions of the Integrated Goods and Service Tax Act, 2017 to the extend it prescribe rate for levy of Integrated-tax on services by way of transportation of goods by vessel from a place outside India, up to custom station of clearance of India, where service provider i.e. supplier of service and service recipient i.e. recipient of service both are located in non taxable territory i.e. Outside India;
b. To issue appropriate writ/order/direction to the effect declaring the Sr. No. 10 of the Notification No. 10/2017 – Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional, ultra-vires and de-hors to the provisions of the Section 5(3) of the Integrated Goods and Service Tax Act, 2017 read with Section 2(93) of the Central Goods and Service Tax Act, 2017 to the extent it deems ‘Importer’ within meaning of Section 2(26) of the Custom Act, 1962 as ‘recipient’ of service;
c. To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;
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