M/S.K.V.N. Impex P LTD. vs. The Joint Director, Directorate General Of GST Intelligence
Held
The High Court noted the respondent's submission that Notification No.10/2017-Integrated Tax (Rate) had been set aside by the Supreme Court in *Union of India v. Mohit Minerals*. Consequently, the High Court allowed the writ petition and quashed the impugned show cause notice.
Facts
M/S.K.V.N. IMPEX P LTD challenged Notification No.10/2017-Integrated Tax (Rate) dated 28/06/2017 and a show cause notice issued based on it. The notification sought to levy IGST on ocean freight under a reverse charge mechanism for import of goods.
Key Issues
The key legal issue was the validity of Notification No.10/2017-Integrated Tax (Rate) which imposed IGST on ocean freight under reverse charge for import of goods, and the legality of a show cause notice issued thereunder.
Sections Cited
Notification No.10/2017-Integrated Tax (Rate), Section 2(11) of IGST Act, Section 13(9) of IGST Act, Section 2(93) of CGST Act, Section 5(3) of IGST Act, Section 5(4) of IGST Act, Section 2(30) of CGST Act, Section 8 of CGST Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 17TH DAY OF OCTOBER 2023 / 25TH ASWINA, 1945 WP(C) NO. 5861 OF 2021 PETITIONER/S:
M/S.K.V.N. IMPEX P LTD. KVN ARCADE, MEENCHANDA, CALICUT-673018, REPRESENTED BY ITS DIRECTOR, M.K.RAJESH.
BY ADVS. K.P.ABDUL AZEES SHRI.AKHIL SURESH SMT.T.ARCHANA
RESPONDENT/S:
1 THE JOINT DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, DIRECTORATE GENERAL OF GST INTELLIGENCE, O/O ADDITIONAL DIRECTOR GENERAL, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KOCHI-682017. 2 THE JOINT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, C.R.BUILDING, MANANCHIRA, CALICUT-673001. 3 CENTRAL BOARD OF INDIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI-110001. 4 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, NORTH BLOCK, NEW DELHI-110001. BY ADV P.R.AJITH KUMAR, CGC; ADV SREELAL WARRIER SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.5861/2021
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J U D G M E N T
The present writ petition under Article 226 of the Constitution of India has been fi
The judgment continues below.
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