2021 (7) TMI 864

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....king following reliefs:- "(i) Section 9 of the Constitution (One Hundred and First Amendment) Act, 2016 in so far as the same introduced Explanation to Clause 1 of Article 269-A, may be struck down; (ii) Section 7(2) & 7(4) of the IGST Act, 2017 in so far as the same create a 'deeming fiction' of equating import of goods & services into India with inter-state trade & commerce be declared ultra vires and stuck down as the same have been enacted outside the legislative competence of the Parliament and in contravention of the law laid down by the Hon'ble Supreme Court; (iii) impugned entry at Serial No. 9(ii), its proviso & para No. 4 of the Explanation in Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 (Annexure-2) and E....

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....order or direction which this Hon'ble Court deems just and proper may kindly be passes. (ix) Petitioner may kindly be granted costs of the Petition." Learned counsel for the petitioners has submitted that he is only pressing reliefs at number (iii),(iv) & (v) and has further submitted that the said reliefs claimed by the petitioners are covered by decision given by the Gujarat High Court in the case of Mohit Minerals Private Limited vs. Union of India and Ors. (R/Special Civil Application No. 726 of 2018) decided on 23.01.2020. Learned counsel for the petitioners has not pressed other reliefs sought by the petitioners in the writ petition. The counsel for the petitioners has further submitted that in view of the decision given by the Gu....