2021 (7) TMI 742

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ST<br>HON&#39;BLE MRS. JUSTICE SABINA AND HON&#39;BLE MR. JUSTICE VINIT KUMAR MATHUR For Petitioner(s) : Mr. Prateek Gattani, Advocate For Respondent(s) : Mr. Mukesh Rajpurohit, Additional Solicitor General Mr. Rajvendra Saraswat, Advocate Mr. Sunil Bhandari,, Advocate Mr. Hemant Dutt, Advocate Judgment Petitioner has filed the petition under Article 226 of the Constitution of India se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8.06.2017 to be an unconstitutional, ultra-vires and de-hors to the provisions of the Section 5(3) of the Integrated Goods and Service Tax Act, 2017 read with Section 2(93) of the Central Goods and Service Tax Act, 2017 to the extent it deems 'Importer' within meaning of Section 2(26) of the Custom Act, 1962 as 'recipient' of service; c. To issue order(s), direction(s), writ(s) or any oth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....counsel for the petitioner has further submitted that in view of the decision given by the Gujarat High Court in the case of M/s COMSOL Energy Private Limited vs. State of Gujarat (R/Special Civil Application No. 11905 of 2020) decided on 21.12.2020, the petitioner is also entitled for refund of Integrated Goods and Service Tax (IGST) paid by him. Learned counsel for the respondents have failed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ification No. 10/2017 - Integrated Tax (Rate) : MANU/GSIT/0014/2017 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. The operative part of the judgment of Gujarat High Court in M/s COMSOL Energy Pr....