TaxTMI 
TaxTMI 
2024 (7) TMI 315
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....nt(s) No. 2 : Ms Hetvi H Sancheti (5618). For the Respondent(s) No. 1 : Notice Served. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs; "27.A. This Hon'ble Court may be pleased to strike down and declare Notification No. 15/2017-Service Tax dated ....
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.... the Petitioner pursuant to the impugned notifications along with appropriate interest on such refund subject to undertaking by the Petitioner to pass on such amount of refund to its customers as soon as the same is received from the Respondents. D. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing....
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....1.2020) declared the Notification No. 8/2017 Integrated Tax (Rate) dated 28.06.2017 and the Entry No. 10 of the Notification 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....
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....ondent - authority. However, the respondent - authority by order dated 03.01.2022 rejected the claim of the petitioner by observing as under "29. As the service tax have been declared unconstitutional and the refund have been claimed under section 83 of Finance Act, 1994, the issue is whether the Central Excise Office has power to sanction the refund of the taxed which have been declared as unco....