2024 (8) TMI 1038

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....9314 of 2024 And W. M. P(MD)Nos. 16380 and 16382 of 2024 - -<br>GST<br>Honourable Mr Justice Mohammed For the Petitioner : M/s.Jas Sanghavi For the R1 : Mr.R.Senthil Kumar For the R2 to R5 : Mr.R.Nandhakumar ORDER This Writ Petition is filed to quash the order in appeal dated 03.12.2021 and rectification order dated 28.06.2022 passed by the respondent Nos.2 and 3 respectively and direct the r....

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....e case of Mohit Minerals V. Union of India, reported in [2020 (33) GSTL 321 (Guj.) whereby the Notification 8/2017- IT(Rate) dated, 28.07.2017 and the Entry of the Notification No.10 of 2017-IT(Rate), dated 28.06.2017 was struck down. Subsequently the Department preferred SLP before the Hon&#39;ble Supreme Court, whereby the Civil Appeal was dismissed vide order dated 19.05.2022 reported in 2022 (....

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....an admitted fact that the issue of levy of GST on Ocean Freight Services is settled by the Hon'ble Supreme Court and the Notification 8/2017- IT(Rate) dated, 28.07.2017 and the Entry of the Notification No.10 of 2017-IT(Rate), dated 28.06.2017 is struck down as ultra vires. In such circumstances the respondents are not empowered to collect GST for the Ocean Freight Services and consequently the re....