Agarwal Coal Corporation Pvt Ltd Vs Assist. Commissioner of State Tax

Date: March 4, 2024

Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): G. S. KULKARNI & FIRDOSH P. POONIWALLA
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Subject Matter

SCN Demanding GST On Ocean Freight On Transportation Of Goods From Outside India quashed

Reverse Charge Mechanism

Summary

The case law involves a challenge against a show cause notice issued by the Assistant Commissioner of Sales Tax, “C” Division, Mumbai, citing the Notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017. However, this notifica…

FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule, returnable forthwith. Respondent waives service. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India challenges a show cause notice dated 26 September 2023 issued by the Assistant Commissioner of Sales Tax, “C” Division, Mumbai, primarily on the ground that the same has b…

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