2024 (8) TMI 1038

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....d:- 14-8-2024<br>W. P(MD)No. 19314 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 N....

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....essee by the Hon&#39;ble Gujarat High Court in the 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 dismiss....

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....itioner had filed the present writ petition. 5. It is 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 col....