2020 (2) TMI 1242

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.... S Desai(2117) for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Mr. Nirzar Desai, the learned standing counsel waives service of notice of rule for and on behalf of the respondents. 2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: ....

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....titioner on the basis of the impugned Entry No.10 of Notification No.10/2017-IGST(Rate) dated 28.6.2017; D. Ex parte ad interim relief in terms of prayer C may kindly be granted. E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray." 3. Th....

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....tion 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. 255. 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 ....

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.... a statement indicating payment of IGST on Ocean freight. The statement reads thus: GOKUL AGRO RESOURCES LTD STATEMENT SHOWING IGST PAID ON OCEAN FREIGHT TILL DATE Sr. No. Particulars Amount (Rs.) 1 2017-18 1,28,86,003 2 2018-19 3,02,47,487 3 2019-20 (Till November, 19) 3,37,89,514   Total 7,69,13,004 5. Mr. Sheth further pointed out that ....