2025 (10) TMI 622

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.... Mr. Param V. Shah for the respondent No. 3. 2. Rule, returnable forthwith. Learned advocate Mr. Param Shah waives service of notice of rule for and on behalf of the respondent No. 3. 3. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs : "(a) Issue an appropriate writ, declaring Rule 10 of the Place of Provision of Service Rules, 2012 and Rule 2(1)(d)(EEC) of the Service Tax Rules, 1994 to be unconstitutional and ultra vires the provisions of the 1994 Act; (b) Issue an appropriate writ, striking down Section 66B of the Finance Act, 1994 read with Rule 10 of the Provision of Service Rules, 2012 in so far as it imposes the levy of service tax on the se....

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....s Pvt. Ltd. Versus Union of India and Others (Special Civil Application No. 726 of 2018) held 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 of the same date as ultra vires the provisions of the Integrated Goods and Services Tax Act, 2017 (for short 'the IGST Act') on the ground that both the Notification and the Entry lack legislative competency. The decision of this Court is also upheld by the Hon'ble Supreme Court. 4.3. In the case of M/s. Sal Steel Ltd. & Anr. Versus Union of India & Ors. reported in 2019 SCC Online Guj 3706, this Court passed the following order : "58. In view of the aforesaid discussion, the writ application succeeds an....

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.... pronounced that such refunds are out of the preview of Section 11B of the Central Excise Act, 1944 and only way to get the refund of such amount is to file Writ Petition or Civil Suit and the said Judgment have been relied upon by the CESTAT in many cases. In one such case, CESTAT Mumbai in the case of Casa Grande Co-Operative Housing Vs. Commissioner of CGST (CESTAT Mumbai) in Appeal No. ST/86347/2018 has held that when any provision in the statute has been held to be unconstitutional, refund of tax under such statute will be outside the scope and purview of such enactment and under such circumstances, refund can be claimed by way of a suit or by way of writ petition." 5. The judgment delivered by this Court is binding upon the s....