2022 (10) TMI 247

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....sel for the Respondents. P.C.: 1. On 18.08.2021, while issuing rule in this petition, we had made the following order:- "1. Rule, returnable in two weeks. 2. Liberty is granted to the parties to apply for enlistment as and when the appeal from the judgment of the Gujarat High Court in the case of M/s. Mohit Minerals Pvt. Ltd v. Union of India is decided by the Supreme Court." 2. Today, Mr. ....

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....ation No.8/2017-Integrated tax (rate) dated 28.06.2017 and Entry 10 of the Notification No.10/2017-Integrated tax (rate) dated 28.06.2017 at the prescribed rate all over again lacks legislative competency and is ultra vires to the IGST Act, 2017 and hence unconstitutional; (b) Declare that the payment of IGST at the prescribed rate all over again on ocean freight due to impugned Notification No.....