Frigorifico Allan Pvt. Ltd. v. The Union Of India Thru The Secretary (Revenue) , Ministry Of Finance , Dept. Of Revenue And ANR

by LAXMIKANT GOPAL CHANDAN Date: 2022.08.12 15:55:46 +0530 LAXMIKANT GOPAL CHANDAN

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.11171 OF 2018 Cargill India Private Limited : Petitioner.

Versus

The Union of India and ors.

: Respondents WITH WRIT PETITION NO.8426 OF 2019 Bhilosa Industries Pvt. Ltd.

: Petitioner.

Versus

The Union of India and ors.

: Respondents WITH WRIT PETITION NO. 8275 OF 2018 KKalpena Industries Limited : Petitioner.

Versus

The Union of India and ors.

: Respondents WITH WRIT PETITION NO.12108 OF 2018 Frigorifico Allan Pvt. Ltd.

: Petitioner.

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The Union of India and ors.

: Respondents WITH WRIT PETITION NO.8318 OF 2019 West India Continental Oils & Fats Pvt.Ltd.

: Petitioner.

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The Union of India and ors.

: Respondents.

WITH WRIT PETITION STAMP NO.2820 OF 2021 (Not on Board) Liberty Oil Mills Limited : Petitioner.

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Union of India and anr.

: Respondents.

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----- Mr. Jas Sanghavi a/w Mr. Mohit Rawat i/by PDS Legal for the Petitioners in Writ Petition Nos.11171 of 2018, 8426 of 2019, 8275 of 2018, 12108 of 2018 and 8318 of 2019.

Ms. Ankita Vashistha i/by Economic Laws Practice for Petitioner in Writ Petition Stamp No.2820 of 2021 (NOB) (By consent taken on board). Mr. Pradeep S. Jetly, Senior Advocate with Mr. P S. Patkar for Respondents in Writ Petition Stamp No.2820 of 2021 (NOB) (By consent taken on board). Mr. Ram Ochani for Respondent Nos. 1 to 5 in Writ Petition No.8318 of 2019. Mr. Ashutosh Misra for Respondent No.1 in Writ Petition No.11171 of 2018. Mr. Pradeep S Jetly, Senior Advocate a/w Mr. Jitendra B Mishra, Mr. Dhananjay B Deshmukh for Respondent Nos.2 in Writ Petition No.11171 of 2018.

Mr. Pradeep S Jetly, Senior Advocate a/w Mr. Jitendra B Mishra and Mr. Dhananjay B Deshmukh for Respondent Nos. 1 & 2 in Writ Petition Nos.8275 of 2018 and 12108 of 2018.

Mr. Sham Walve & Ms. Maya Majumdar for Respondent Nos. 1 to 4 in Writ Petition No.8426 of 2019.

----- CORAM : K. R. SHRIRAM & A.S. DOCTOR, JJ.

DATED : 10th AUGUST 2022 P.C.

Counsel for Petitioners state that the issue raised in these petitions is squarely covered by the recent judgment of the Apex Court in Union of India Vs. Mohit Minerals Pvt Ltd. through Director 1 Counsel for Respondents in fairness agree.

Therefore we hold and declare that Serial No.10 of the Notification 10/2017-Integrated Tax (Rate) dated 28th June 2017, read with . 2022 SCC Online SC 657

Section 5(3) of the IGST Act, with Notification No.8/2017-Integrated Tax (Rte) dated 28the June 2017, and corrigendum dated 30th June 2017 to Notification No.8/2017-Integrated Tax (Rate) to the extent they seek to impose IGST on the impugned Transaction to be unconstitutional. Petitions disposed. Wherever refund is payable, the same shall be paid within eight weeks of receiving the copy of this order with applicable interest in accordance with law.

At the request of Mr. Sanghavi Writ Petition No.8275 of 2018 is excluded from this group of matters. It be listed for final hearing on 29th September 2022.

[A.S. DOCTOR, J] [K. R. SHRIRAM, J]