2022 (7) TMI 183

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....MA FOR THE RESPONDENT JUDGMENT PER : HONOURABLE MR. JUSTICE A.J.DESAI 1. Rule. Learned advocate Mr. Utkarsh Sharma waives service of notice for the respondents. 2. With the consent of learned advocates for the parties, the matter is taken up for final hearing. 3. The petitioner is engaged in the business of import of crude oil of edible grade from outside the country. The purchases ....

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....r IGST Act is mentioned. 5. The second respondent-authority issued notice on 29.08.2019 alleging that the petitioner has not paid the tax on reverse charge basis on ocean freight in respect of the import consignment in view of the Entry No. 10 of the notification dated 28.06.2017. 6. Since the petitioner had already paid the customs duties on the goods purchased, by way of present petition, ....

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.... Mr. Justice A.C.Rao] by CAV Common Judgement dated 23.01.2020 in case of Mohit Minerals Pvt Ltd vs. Union of India and ors in Special Civil Application No. 726 of 2018 and allied matters by which, the Division Bench has held the aforesaid entry as ultra vires the Integrated Goods and Service Tax Act, 2017 and therefore, the proceedings issued relying upon the said Entry No.10 came to be quashed a....