2020 (3) TMI 561

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....FOR THE RESPONDENT ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. By this Writ Application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs: "(A) This Hon'ble Court may be pleased to issue a writ of certiorari/mandamus or any other appropriate writ, order or direction, against the respondents by quashing the impugned no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the impugned notification is not permissible under the law; (C). This Hon'ble Court may be pleased to issue a writ of mandamus/order/direction to the respondent No.2 to place before this Hon'ble Court the records of the recommendation given and all decisions taken in respect of impugned notification no.8/2017-Integrated Tax (Rate) dated 28.06.2017 and the notification no.10/2017- Integra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ustoms station of clearance in India by a person located in non-taxable territory; and/or; (iii) restrain the respondent No.1 and all its officers, agents to take any coercive measure against the petitioner and its officers during the pendency of Writ Petition;" 2. The issues raised in this writ-application have now been settled by the judgment of this Court dated 23rd January, 2020, p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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. 255. In the result, this writ-application along with all other connected writ-applications is allowed. The impugned Notification No.8/20....