Case LawD.B. Civil Writ Petition No. 11799/2019
Lakhpat Trading And Industry's Private Ltd Vs Union of India
- Court:
- High Court
- Bench:
- Rajasthan
- Date:
- July 13, 2021
- Type:
- Writ Petition
- Members:
- VINIT KUMAR MATHUR , SABINA
Subject
GST cannot be levied on Ocean Freight for transportation of goods by foreign seller
Reverse Charge MechanismIGST
Summary
The operative part of the order passed by the Gujarat High Court in Mohit Minerals Private Limited (supra) reads as under :- “In the result, this writ-application along with all other connected writ-applications is allowed. The impugned Notific…
Judgement
Petitioners have filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “(i) Section 9 of the Constitution (One Hundred and First Amendment) Act, 2016 in so far as the same introduced Explanation to Clause 1 of Article 269-A, may be struck down; (ii) Section 7(2) & 7(4) of the IGST Act, 2017 in so far as the same create a ‘deeming fiction&rsqu…