Parakh Agro Industries Ltd vs The Union Of India And Anr
2022 Latest Caselaw 11494 Bom

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

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CORAM : K.R. SHRIRAM & A.S. DOCTOR, JJ DATED : 11th NOVEMBER 2022

P.C. :

1 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 non-

taxable 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.1

2 Therefore, petition disposed.

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

1. 2022 Scconline SC 657

Meera Jadhav