2021 (7) TMI 863

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....9;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 And Mr. Hemant Dutt, Advocate JUDGMENT Petitioner has filed the petition under Article 226 of the Constitution of India seeking following reliefs:- "a. To i....

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....ection 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 other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances ....

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....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 to controvert the fact that the issue involved in the present case is covered by de....

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.... 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 Private Limited (supra) reads as under:- "12. Similarly, this Court, in....