Case LawGUJ/GAAR/R/23/2021
Dishman Carbogen Amcis Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 9, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Arun Richard
Subject
No advance ruling can be given on matters that are sub-judice
Summary
We find the subject matter on which Ruling is sought is sub-judice as the applicant’s cited Order of the H’ble High Court of Gujarat dated 13-3-20 in the case of M/s. Mohit Minerals Pvt. Ltd. v/s UoI has been appealed by the Revenue befor…
Judgement
1. The applicant, M/s. Dishman Carbogen Amcis Ltd. sought Advance Ruling on the applicability of IGST on the Ocean Freight services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the custom station of clearance in India. The applicant cited H’ble Gujarat High Court order dated 13-3-20 in SCA 726/2018 in ca…