M/S. Emami Paper Mills LTD. vs. Union Of INDIA
Facts
The petitioners, M/s. Emami Paper Mills Limited and another, filed a writ petition before the High Court of Orissa at Cuttack challenging Notification No. 10 of 2017-Integrated Tax (Rate) and Notification No. 8 of 2017- Integrated Tax (Rate), both dated June 28, 2017, along with a corrigendum dated June 30, 2017, to Notification No. 8 of 2017- Integrated Tax (Rate). The Opposite Parties were the Union of India and another. The specific tax periods and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed.
Held
The Court held that in view of the Supreme Court of India's judgment in Union of India v. Mohit Minerals Pvt. Ltd., 2022 SCC OnLine 657, which was followed by this Court in its judgment dated August 1, 2022, in W.P.(C) No. 1684 of 2019 (M/s. Paradeep Phosphates Ltd. v. Union of India & Others), Notification No. 10 of 2017-Integrated Tax (Rate) and Notification No. 8 of 2017- Integrated Tax (Rate) dated June 28, 2017, and the Corrigendum dated June 30, 2017, to Notification No. 8 of 2017- Integrated Tax (Rate) are hereby quashed. The ratio decidendi is that the impugned notifications are invalid as per the established legal precedents. The operative direction is the quashing of the said notifications. No issue was expressly left undecided.
Key Issues
1. Whether Notification No. 10 of 2017-Integrated Tax (Rate) and Notification No. 8 of 2017- Integrated Tax (Rate) dated June 28, 2017, and the Corrigendum dated June 30, 2017, to Notification No. 8 of 2017- Integrated Tax (Rate) are valid in light of the Supreme Court's judgment in Union of India v. Mohit Minerals Pvt. Ltd. (2022 SCC OnLine 657) and this Court's judgment in M/s. Paradeep Phosphates Ltd. v. Union of India & Others (dated August 1, 2022). The petitioners argued that these notifications are liable to be quashed based on the aforementioned Supreme Court and High Court judgments. The revenue or State did not record any specific arguments in opposition to the petitioners' contentions.
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Cause title — parties, addresses and appearances
ORDER 05.01.2023
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.
The writ petition is allowed. No order as to costs.
(Dr. S. Muralidhar)
The judgment continues below.
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