Deoleo India Private Limited v. Union Of India And 3 ORS.

Digitally signed by MEERA MAHESH JADHAV Date:

2022.08.06 12:57:55 +0530 1/1 24-wp-1760-21.doc MEERA MAHESH JADHAV

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1760 OF 2021 Deoleo India Private Limited ....Petitioner V/s.

Union of India & Ors.

...Respondents

---- Mr. Abishek Rastogi a/w Mr. Marmik Kamdar i/b Khaitan & Co. for Petitioner.

Mr. Pradeep S. Jetly, Sr. Advocate a/w Mr. Jitendra B Mishra and Ms Sangeeta Yadav for Respondents ---- CORAM : K.R. SHRIRAM & A.S. DOCTOR, JJ DATED : 5th AUGUST 2022 P.C. :

Mr. Rastogi states that the issue raised in this petition is squarely covered by the recent judgment of the Apex Court in Union of India Vs. Mohit Minerals Pvt Ltd. through Director 1 and, therefore, prayer clause (i) has to be granted. Mr. Jetly in fairness agrees. In the circumstances, petition accordingly disposed in terms of prayer clause (i), which reads as under:

"(i) Issue an appropriate writ, order or direction holding and declaring that serial no.10 of the Notification 10/2017Integrated tax (Rate) dated 28 June 2017, read with Section 5(3) of the IGST Act, with Notification No.8/2017-Integrated tax (Rate) dated 28 June 2017, and with corrigendum dated 30 June 2017 to Notification No.8/2017 - Integrated Tax (Rate) to the extent they seek to impose IGST on the impugned Transaction to be unconsitutional as they are ultra vires the IGST Act, arbitrary and violative of Article 14, Article 245 and Article 265 of the Constitution of India" (A. S. DOCTOR, J.) (K.R. SHRIRAM, J.)

1. 2022 SCC Online SC 657 Meera Jadhav