Ct No. 2 vs P.M. Union Of India & Ors
2022 Latest Caselaw 4449 Cal

                                   WPA 23665 OF 2019

19.07.2022
 Sl no. 13                   M/s. IRC Agrochemicals Pvt. Limited
  Ct no. 2                              - Vs -
   P.M.                            Union of India & Ors.

             Mr. Rahul Tangri,
             Mr. Dipankar Majumdar
                                                ... for the petitioner

             Mr. Vipul Kundalia,
             Mr. Bhaskar Prosad Banerjee
                              .... for respondent CGST & CX

Mr. Bhaskar Prosad Banerjee ... for Customs authority Mr. Vipul Kundalia, Mr. Partha Ghosh, Mr. Tapan Bhanja ... for Union of India

Heard learned Advocates appearing for both

parties.

It is recorded that both parties at the outset

jointly submits that the issue involved in this writ

petition is directly covered by a decision of this Court

dated 17th June, 2022 in the case of M/s. Emami

Agrotech Limited & Anr. - Vs - Union of India & Ors.

in WPA 6941 of 2018.

In this writ petition, the subject matter of

challenge is as to whether tax is leviable under the

Integrated Goods and Services Tax Act, 2017, on

ocean freight, for services provided for a person

located in a 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.

Both the parties jointly submit that now the

aforesaid issue stands covered in favour of the

assessee/petitioners by a judgment of the Hon'ble

Supreme Court dated 19th May, 2022 in the case of

Union of India & Anr. vs. M/s. Mohit Minerals Pvt.

Ltd. as well as by a decision of the Division Bench of

this Court dated 15th June, 2022 in the case of Union

of India & Anr. vs. MCPI Private Limited & Anr.(MAT

151 of 2021).

Following the aforesaid judgment of the

Hon'ble Supreme Court and the decision of the

Division Bench of this Court, this writ petition being

WPA 23665 of 2019 is disposed of by declaring that

the case of the petitioners will be governed by the

aforesaid decisions and it is declared that no tax is

leviable under the Integrated Goods and Services Tax

Act, 2017 on the nature of service involved in this

writ petition.

In view of this declaration all legal

consequences will follow.

(Md. Nizamuddin, J.)