M/S Agarwal Fuel Corporation ... vs Union Of India
2023 Latest Caselaw 1646 MP

                                                              1
                            IN    THE       HIGH COURT OF MADHYA PRADESH
                                                  AT INDORE
                                                       BEFORE
                                           HON'BLE SHRI JUSTICE VIVEK RUSIA
                                                          &
                                           HON'BLE SHRI JUSTICE ANIL VERMA
                                               ON THE 30 th OF JANUARY, 2023
                                              WRIT PETITION No. 19382 of 2017

                           BETWEEN:-
                           M/S AGARWAL FUEL CORPORATION PRIVATE
                           LIMLITED THRU. VISHNU KUSHWAHA DEPUTY
                           MANAGER    AGARWAL    HOUSE, 2ND FLOOR, 5
                           YESHWANT COLONY, INDORE (MADHYA PRADESH)

                                                                                            .....PETITIONER
                           (BY SHRI SUMIT NEMA, SENIOR ADVOCATE ALONGWITH SHRI
                           ARUN DWIVEDI-ADVOCATE)


                           AND
                           1.    UNION OF INDIA SECRETARY DEPARTMENT OF
                                 REVENUE, MINISTRY OF FINANCE, NORTH
                                 BLOCK, (DELHI)

                           2.    SECRETARY GOODS AND SERVICES TAX
                                 COUNCIL OFFICE OF THE GSTC , TOWR II, 5TH
                                 FLOOR, JEEVAN BHARTI BUILDING, NEW DELHI
                                 (DELHI)

                                                                                         .....RESPONDENTS
                           (BY SHRI PRASANNA PRASAD- ADVOCATE)

                                 This petition coming on for orders this day, JUSTICE VIVEK RUSIA
                           passed the following:
                                                               ORDER

Learned counsel for the parties jointly submits that the issue raised in this petition has been put to rest in case Union of India Vs. Mohit Minerals Pvt. Ltd, 2022 SCC Online SC 657 by the Apex Court. Signature Not Verified Signed by: PRAVEEN NAYAK Signing time: 31-01-2023 19:30:59

Keeping in view of the aforesaid judgment, the petitioner is not liable to pay IGST 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 up to the customs station of clearance in India.

In view of above, the impugned notification No.8/2017-Integrated Tax (rate) dated 28th June and entry 10 of the Notification 10/2017 Integrated Tax (Rate) dated 28 June, 2017 are quashed as being ultra vires.

With the aforesaid, petition is disposed of.

                             (VIVEK RUSIA)                                                   (ANIL VERMA)
                                 JUDGE                                                          JUDGE
                           Praveen




Signature Not Verified
Signed by: PRAVEEN
NAYAK
Signing time: 31-01-2023
19:30:59