Case Law Details
Case Name : Mohit Minerals Pvt Ltd. Vs Union of India (Gujarat High Court)
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All High Courts Gujarat High Court
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Mohit Minerals Pvt Ltd. Vs Union of India (Gujarat High Court)
The petitioner Mohit Minerals Pvt Ltd. has challenged vires of Notification No. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of the Notification No. 10/2017-Integrated Tax [Rate] also dated 28th June 2017. The petitioner is an importer of non-cooking coal and on such imports, the petitioner pays Custom duty, the value of which includes Ocean Freight. On the same valuation, the petitioner also pays tax under the Integrated Goods & Service Tax Act, 2017 [“IGST Act” for short]. The petitioner’s grievanc...
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