2022 (8) TMI 1045

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....AT BOSE, SH.ANUJ GUPTA AND MS. SHOHINI BHATTACHARYA, ADVOCATES FOR THE RESPONDENT : SH. VIR BAHADUR VERMA, CENTRAL GOVERNMENT STANDING COUNSEL, FOR RESPONDENT-1 (SH. VIJAY KUMAR ARORA, ADVOCATE, FOR RESPONDENT-2 ORDER The instant petition has been filed for grant of the following substantive reliefs:- "11.1. Issue a Writ of certiorari/mandamus or any other appropriate Writ/order/....

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....d levy and collection of tax on such services under the Notification No.8/2017-Integrated Tax (Rate), dated 28-6-2017 is not permissible under the law and by any stretch of imagination the same is never recoverable from an 'importer' defined under clause 2(26) of the Customs Act, 1962 as stated in entry 10 of the Notification No.10/2017-Integrated Tax (Rate), dated 28-6-2017; and/or 11.3.....

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.... IGST paid by the Petitioner in terms of entry 10 of the Notification No.10/2017-Integrated Tax (Rate), dated 28-6-2017 as 'importer' under clause 2(26) of the Customs Act on services supplied by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in In....

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.... rendered (supra) in Part-D of the judgment from para-132 onwards and conclusion as reached in para-148(c)(v) which reads as under:- "(c) The Government while exercising its rulemaking power under the provisions of the CGST Act and IGST Act is bound by the recommendations of the GST Council. However, that does not mean that all the recommendations of the GST Council made by virtue of the ....