M/S. Emami Paper Mills Limited & vs Union Of India & Another
2023 Latest Caselaw 239 Ori

                        IN THE HIGH COURT OF ORISSA AT CUTTACK
                                          W.P.(C) No.7666 of 2020


                 M/s. Emami Paper Mills Limited & ....          Petitioners
                 Another
                                                  Mr. C.R. Das, Advocate

                                                -versus-

                 Union of India & Another              ....      Opposite Parties
                                    Mr. R.S. Chimanka, Sr. Standing Counsel for
                                                       GST and Central Excise


                            CORAM:
                            THE CHIEF JUSTICE
                            JUSTICE M. S. RAMAN

                                               ORDER

05.01.2023 Order No.

03. 1. In view of the Judgment of the Supreme Court of India in Union of India v. Mohit Minerals Pvt. Ltd., 2022 SCC OnLine 657 as followed by this Court in its judgment dated 1st August, 2022 in W.P.(C) No.1684 of 2019 (M/s. Paradeep Phosphates Ltd. v. Union of India & Others), the Notification No.10 of 2017-Integrated Tax (Rate) and Notification No.8 of 2017- Integrated Tax (Rate) dated 28th June, 2017 and the Corrigendum dated 30th June, 2017 to Notification No.8 of 2017- Integrated Tax (Rate) are hereby quashed.

2. The writ petition is allowed. No order as to costs.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge MRS/Laxmikant