2022 (6) TMI 1364

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... are made in this Special Civil Application by the petitioner, "(i) to quash RFD - 03 being ZD 2401210024928 dated 7.1.2021and ZD 2401210025265 dated 7.1.2021 respectively issued by opposite party no. 3 for the period June, 2018 - November, 2018 and December, 2018 - July, 2020 advising the petitioner to file fresh refund application after removal of deficiency; (ii) to direct the respondent authorities to refund the IGST paid on Ocean Freight claimed vide refund applications dated 20.12.2020 for the period June, 2018 - November, 2018 and December, 2018 - July, 2020 for an amount of Rs. 2,57,19,040/- & Rs. 7,61,95,008/- alongwith interest @ 18% p.a. respectively." 3. The petitioner is engaged in the activity of trading i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Station in India, the entire IGST shall be paid on the reverse charge basis by the importer. The corrigendum dated 30.6.2017 was issued. It was provided therein that in the circumstances mentioned therein, the IGST shall be collected at the rate of 10% of the CIF value. 4.1 On 20.12.2020, the petitioner filed two refund claim seeking refund of IGST wrongly paid on ocean freight for the period June, 2018 to July, 2020 for an amount of Rs. 2,57,19,040/- & Rs. 7,61,95,008/- respectively for each of the refund period vide FORM GST RFD-01. Thereafter, on 7.1.2021 the respondent No.2 issued impugned deficiency memos in FORM GST RFD-03. 5. While the various contentions are raised in the petition, it is stated that the aforementioned Notifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Enterprises (supra), the court recorded thus in para 3 - "Learned advocate appearing for the applicant would submit that the reason for filing the present application is that vires of Entry No.10 of Notification No.10/2017- IGST (Rate) dated 28.6.2017 issued under the Integrated Goods and Services Tax Act, 2017 was challenged by the applicant by way of captioned writ petition along with other identical writ petitions. The Division Bench of this Court vide judgment and order dated 23.1.2020 passed in the captioned writ petition along with other writ petitions allowed the writ petitions and declared Entry No.10 of Notification No.10/2017- IGST (Rate) dated 28.6.2017 as ultra vires the Act. He would further submit that during the pen....