Case Law Details
Gokul Agro Resources Ltd. Vs Union of India (Gujarat High Court)
In the given case the HC have reached to the conclusion that no tax is leviable under the Integrated Goods and Services Tax Act, 2017, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India and the levy and collection of tax of such ocean freight under the impugned Notifications is not permissible in law.
In the result, this writ-application along with all other connected writ-applications is allowed. The impugned Notification No.8/2017 –Integrated Tax (Rate) dated 28th June 2017 and the Entry 10 of the Notification No.10/2017 – Integrated Tax (Rate) dated 28th June 2017 are declared as ultra vires the Integrated Goods and Services Tax Act, 2017, as they lack legislative competency. Both the Notifications are hereby declared to be unconstitutional. Civil Application, if any, stands disposed of.”
Thus, the principal relief prayed for in this writ application now stands granted by virtue of the aforesaid decision of this Court. Therefore, HC may only say that since the Notification has been struck down as ultra vires, as a consequence of the same, the writ applicant seeks refund of the amount paid towards the IGST.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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