Parakh Agro Industries Ltd. v. The Union Of India And ANR

Digitally signed by MEERA MAHESH JADHAV Date:

2022.11.15 15:18:08 +0530 1/1 937-wp-3280-21.doc MEERA MAHESH JADHAV

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.3280 OF 2021 Parakh Agro Industries Ltd.

....Petitioner V/s.

The Union of India & Anr

...Respondents

---- Mr. Sriram Sridharan for Petitioner.

Mr. Karan Adik a/w Ms Maya Majumdar for Respondents. ---- CORAM : K.R. SHRIRAM & A.S. DOCTOR, JJ DATED : 11th NOVEMBER 2022 P.C. :

Mr. Sridharan states that a petition was filed to strike down the phrase "services provided or agreed to be provided by a person located in nontaxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India" in SI. No.9(ii) of the Notification No.8/2017 - Intergrated Tax (Rate) dated 28.6.2017 as ultra vires the provisions of Section 5(1) read with Section 7 of the IGST Act with all consequential reliefs. Mr. Sridharan states that the issue is squarely covered by the judgment of the Apex Court in Union of India & Ors. Vs. M/s Mohit Minerals Pvt Ltd.

Therefore, petition disposed.

(A. S. DOCTOR, J.) (K.R. SHRIRAM, J.)

1. 2022 Scconline SC 657 Meera Jadhav