2022 (8) TMI 404

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....ices Tax Act, 2017 (hereinafter referred to as "GST Act") is engaged in the business of importing natural gas. When the goods are imported by the petitioner Company inside the country, bill of entry for home consumption is filed by the petitioner. 2.1 It was stated that at the time of clearance of the goods for home consumption, the petitioner company pays customs duty, countervailing duty and other duties payable on the total value of goods which is the Cost, Insurance and Freight (CIF) value. 3. Section 5(3) of the Integrated Goods and Services Tax (hereinafter referred to as "IGST") empowers the Government to specify the categories of supply of goods or services or both, and the tax on such goods or services shall be paid on revers....

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....tions are raised in the petition, it is stated that the aforementioned Notification Nos. 8 of 2017 and 10 of 2017 both dated 28.6.2017 read with corrigendum dated 30.6.2017 came up for consideration for their validity before this court. This court in Mohit Minerals Pvt. Ltd. vs. Union of India being Special Civil Application No. 726 of 2018 decided on 23rd January, 2020 held the said notifications to be unconstitutional and ultra vires the statute. The decision has been followed in Gokul Agro Resources Ltd. vs. UOI [2020 (35) GSTL 82 (Guj.)], Bharat Oman Refineries Ltd. vs. Union of India [2020 (41) GSTL 292 (Guj.)] and in Comsol Energy Private Limited vs. State of Gujarat [TS-1241- HS(GUJ)-2020-GST]. 5.1 The above position and law emana....