2024 (7) TMI 315

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....s Hon'ble Court may be pleased to strike down and declare Notification No. 15/2017-Service Tax dated 13.4.2017 and Notification No. 16/2017 - Service Tax dated 13.4.2017 as being ultra-vires the provisions of the Finance Act and unconstitutional. B. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith grant refund of the amount of service tax of Rs. 10.64,537 and interest amounting to Rs. 24,11,265 paid and borne by the Petitioner pursuant impugned notifications along with appropriate interest on such refund. C. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandam....

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.... No. 10/2017 - Integrated Tax dated 28.06.2017 as ultra vires the integrated Goods and Services Tax Act, 2017 on the ground that the same lacks legislative competency. The judgment delivered by this Court is also upheld by the Honourable Supreme Court. 3. This Court, in case of Sai Steel Ltd. & Ors. Vs. Union of India reported in 2019 SCC Online Guj 3706 passed following order; "58. In view of the aforesaid discussion, the writ application succeeds and is hereby allowed. The Notification Nos. 15/2017-ST and 16/2017-ST making Rule 2 (1) (d) (EEC) charge Notification No. 30/2012-ST is struck down as ultra vires Sections 64, 66B, 67 and 94 of the Finance Act, 1994; and consequently the proceedings initiated against the writ applica....