2023 (10) TMI 634

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....nd W. M. P. (MD). Nos. 8299 and 8300 of 2023 - -<br>GST<br>Honourable Mrs.Justice S.Srimathy For the Petitioner : Mr.T.S.Ramakrishnan For the R-1 : No appearance For the R-2 to R-5 : Mr.R.Nanda Kumar, Senior Standing Counsel ORDER This writ petition is filed for Certiorarified Mandamus, to quash the impugned order, dated 03.12.2021 and Rectification Order, dated 28.06.2022 and direc....

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....upreme Court, whereby the Civil Appeal was dismissed vide order dated 19.05.2022 reported in 2022 (61) GSTL 257 (SC) confirming the judgment of Gujarat High Court holding that the levy of GST on Ocean Freight Services vide the notification stated supra is ultra vires section 8 of the CGST Act as well as section 5(3) of the IGST Act and accordingly no GST is leviable on such service. 4. Based on....