Sparkle Commercial Private ... vs Union Of India
2021 Latest Caselaw 15848 Guj

     C/SCA/14952/2021                           ORDER DATED: 07/10/2021




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 14952 of 2021

==========================================================
                  SPARKLE COMMERCIAL PRIVATE LIMITED
                                Versus
                            UNION OF INDIA
==========================================================
Appearance:
NANAVATI ASSOCIATES(1375) for the Petitioner(s) No. 1
for the Respondent(s) No. 1,2
==========================================================

 CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI
       and
       HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN

                            Date : 07/10/2021

                        ORAL ORDER

(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

The petitioner is before this Court seeking to challenge the levy under the Integrated Goods and Services Tax Act on ocean freight for services supplied by a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India upto Custom Station of clearance in India.

2. According to the petitioner the issue is covered by the decision of this Court rendered in case of Mohit Minerals Pvt. Ltd. Vs Union of India & others decided in Special Civil Application no. 726 of 2018 and allied matters.

3. It appears that Special Leave to Appeal No. 3760 of 2021 arising out of the very judgment and order in

C/SCA/14952/2021 ORDER DATED: 07/10/2021

Special Civil Application No.2285 of 2019 is before the Apex Court where on 12.3.2021 the Notice has been issued. The matter is likely to come up on 20.10.2021 as per the details revealed from the website.

3. Let the matter be posted on 27.10.2021.

4. The petitioner shall be at liberty to seek adjournment from the concerned authority till 21.10.2021.

(SONIA GOKANI, J)

(RAJENDRA M. SAREEN,J) MARY VADAKKAN