2023 (4) TMI 1120

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....ion, "(i) to declare the levy of IGST on ocean freight paid by the petitioners in view of Sr. No. 9(ii) of Notification No. 8/2017- IT(Rate) dated 28.6.2017 read with Sr. No. 10 of Notification No. 8/2017-IT (Rate) dated 28.06.2017 read with Sr. No. 10 of Notification No. 10/2017-IT (Rate) dated 28.06.2017 as unconstitutional and ultra vires of the IGST Act, 2017; (ii) to direct the respondents to refund the amount of Rs. 6,98,00,420/- paid by the petitioners as IGST on ocean freight of goods imported during July, 2017 to December, 2019 along with appropriate interest for delayed refund;" 2.1 The relevant entries of the impugned notifications provided thus, "(a) Sr. No. 9(ii) of the Notification No. 8/2017-IT (Rate) dated 28.06.201....

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....n-taxable territory. Though the petitioner was not a recipient of such service, it was due to the deeming provisions and the deeming fiction created by Entry No. 10 in the notification dated 28.6.2017, the liability of tax was fastened on the petitioner importer. 3.2 It is the case of the petitioner that during the period from June, 2017 till December, 2019, the petitioner paid IGST amounting to Rs. 6,98,00,420/- on the ocean freight charged by the foreign vessel provider to the overseas supplier for the transportation of goods upto the customs clearance destination in India. The payment of such amount of was reflected in the provisional returns filed by the petitioner. 4. While the various contentions are raised in the petition, it is st....

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....at 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 pendency of the present application, Civil Appeal No. 1390 of 2022 and allied appeals preferred at the instance of the respondents also came to be dismissed by judgment and order da....