Orissa High Court
M/S. Indian Farmers Fertilizers vs Union Of India And Others on 6 April, 2021
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.14456 of 2020
M/s. Indian Farmers Fertilizers .... Petitioner
Co-operative Ltd.
Mr. P.K. Jena, Advocate
-versus-
Union of India and others .... Opp. Parties
Mr. R.S. Chimanka, Standing Counsel
CORAM:
THE CHIEF JUSTICE
JUSTICE B. P. ROUTRAY
ORDER
Order No.
06.04.2021
W.P.(C) Nos.14456 of 2020, 1684/2019, 6089/2019,
6909/2019, 7132/2019, 8283/2019 11750/2019, 12574/2019
and 28302/2020
10. 1. This matter is taken up by video conferencing mode.
2. On the previous date, the Court had passed the following
order:
"Heard Mr. P.K. Jena, learned counsel for the
Petitioner and Mr. R.S. Chimanka, learned
Standing Counsel for the Opposite Parties.
The Court has been shown the copy of the order
passed by the Supreme Court of India on 6th
January, 2021 in Special Leave Petition (Civil)
No.13958 of 2020 (Union of India vs. M/s. Mohit
Minerals Pvt. Ltd.) whereby notice has been
issued. The said SLP has stated to be still pending
consideration in the Supreme Court. Also it is
noticed that no order staying the judgment of the
Gujarat High Court in the case of M/s. Mohit
// 2 //
Minerals Pvt. Ltd. vs. Union of India has been
granted.
As regards the prayer of some of the Petitioners
before this Court that they should not be hereafter
asked to pay GST on ocean freight. Mr. Chimanka,
learned Standing Counsel for the Opposite Parties
prays for some more time for instructions.
At his request, list on 6th April, 2021."
3. In W.P.(C) No.14456 of 2020, today Mr. Chimanka states
that he still does not have any instructions as regards the
Petitioners not being asked to pay IGST on ocean freight.
4. Learned counsel for the Petitioner in W.P.(C) No.1684 of
2019 has filed a memo drawing the attention to the Court to the
fact that the Special Leave Petitions pending the Supreme Court
are now listed for hearing on 20th April, 2021. It is also clear
that there is no interim order passed by the Supreme Court
staying operation of the judgment of the Gujarat High Court in
the case of M/s. Mohit Minerals Pvt. Ltd. v. Union of India or
the subsequent judgment in the case of Bharat Oman
Refineries Ltd. Pvt. Ltd. v. Union of India reported in 2020
(41) GSTL 292 (Guj.).
5. In that view of the matter, it is clarified that while the
question of the Petitioner being entitled to refund will await
the final decision of the Supreme Court in the
aforementioned SLPs, the Opposite Parties will not require
the Petitioners before this Court hereafter to pay IGST on
ocean freight until further orders.
// 3 //
6. These writ petitions are adjourned sine die with liberty to
the parties to mention them for listing after disposal of the
SLPs pending before the Supreme Court.
7. As the restrictions due to the COVID-19 situation are
continuing, learned counsel for the parties may utilize a soft
copy of this order available in the High Court's website or
print out thereof at par with certified copy in the manner
prescribed, vide Court's Notice No.4587, dated 25th March,
2020.
(Dr. S. Muralidhar)
Chief Justice
( B.P. Routray)
Judge
KC Bisoi
