2020 (8) TMI 568

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....N SHETH(7336) for the Petitioner(s) No. 1 MR DEVANG VYAS(2794) for the Respondent(s) No. 1,2 MR KSHITIJ AMIN, STANDING COUNSEL for the Respondent No.1 NOTICE NOT RECD BACK(3) for the Respondent(s) No. 1,2   ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a government compa....

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.... B may kindly be granted;   D. 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." 2. On 31st July 2020, this Court passed the following order: "1. We have heard Mr. Uchit N. Sheth, the learned counsel appearing for the writ applicant....

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....s 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 stations of clearance in India and the levy of collection of tax of such Ocean freight under the Notification No.10/2017-IGST dated 28th June 2017. 4. The Notification referred to above was a subje....

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....ed by the decision of this Court in the case of Mohit Minerals (supra). 6. In such circumstances referred to above, this litigation succeeds and is hereby allowed. The respondents are directed to sanction the refund and pay the requisite amount of IGST already paid by the writ applicant pursuant to the Entry No.10 of Notification No.10/2017-IGST dated 28th June 2017 declared to be ultra vires b....