2021 (7) TMI 863

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....HUR For Petitioner(s) : Mr. Prateek Gattani, Advocate For Respondent(s) : Mr. Mukesh Rajpurohit, Additional Solicitor General, Mr. Rajvendra Saraswat, Advocate, Mr. Sunil Bhandari, Advocate And Mr. Hemant Dutt, Advocate JUDGMENT Petitioner has filed the petition under Article 226 of the Constitution of India seeking following reliefs:- "a. To issue appropriate writ/order/direction to the eff....

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...., 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 other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; d. To award cost....

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....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 to controvert the fact that the issue involved in the present case is covered by decisions given by the Gujarat High Court relied upon by the learned counsel fo....

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....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 Private Limited (supra) reads as under:- "12. Similarly, this Court, in the case of Bharat Oman Refineries Ltd. vs. Union of India (Special Civil Application No. 8881 o....