2023 (4) TMI 423

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....r R-1 / UOI. Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advs. O R D E R 1. The petitioner has filed the present petition inter alia praying as under: (a) issue an appropriate writ, order or direction holding and declaring that insofar as a liability of IGST is imposed on the Petitioner on the amount of ocean freight charges, the (1) Notificat....

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....T dated 12.01.2017; (4) Notification No. 15/2017-ST dated 13.04.2017; (5) Notification No. 16/2017-ST dated 13.04.2017; (6) Notification No. 14/2017-ST dated 13.04.2017; (7) Circular No. 206/4/2017-ST dated 13.04.2017; and (8) Rule 10 of the Place of Provision of Services Rules, 2012, are ultra vires being violative of Article 14 and Article 265 of the Constitution of India and the Finance Act, 19....

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.... dated 20.06.2012 is not available; and (g) Pass any orders as this Hon'ble Court may deem fit in the given facts and circumstances of the present case; 2. Essentially, the petitioner challenges the levy of integrated tax under the Integrated Goods and Services Tax Act, 2017 (IGST Act) as well as levy of service tax on ocean freight included in the CIF value of the supplies made by the overse....