M/S. M K Agrotech Private Limited vs. Union Of INDIA
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Cause title — parties, addresses and appearances
ORDER
In this petition, the petitioners have sought for the following reliefs: a. Issue a Writ of or in the nature of Mandamus or any other appropriate Writ, Order or Direction holding and declaring the Entry # 10 of the Notification No.10/2017-Integrated Tax (Rate)and Entry #9(ii) of the Notification No.8/2017-Integrated Tax (Rate) both dated June 28, 2017 (Annexure-A), as ultra vires the Constitution of India and the parent statute Integrated Goods and Service Tax Act, 2017, without authority of law, manifestly arbitrary, unreasonable, highhanded, illegal and void. b. Issue a Writ of or in he nature of Mandamus or any other appropriate Writ, Order or Direction the respondent authorities to refund to the petitioner the entire amount of IGST paid by the petitioner by virtue of the provisions of Entry # 10 of the Notification No.10/2017 – Integrated Tax (Rate) and Entry#9(ii) of the Notification No.8/2017- Integrated Tax (Rate), both date June 28, 2017. 3 c. Grant such other relief as this Hon’ble Court – Civil Appeal Nos.1390/2022 & connected matters dated 19.05.2022, Private Limited – MAT No.151/2021 & connected matters dated 15.06.2022 in order to point out that the impugned notifications bearing No.8/2017 and No.10/2017, both dated 28.06.2017 issued by the respondents have been declared unconstitutional and ultra vires by the Apex Court. It is therefore submitted that the present petition also deserves to be disposed of in terms of the aforesaid
4 judgments and necessary directions are to be issued to the respondents to refund the entire amount of IGST paid by the petitioner pursuant to the impugned notifications.
Per contra, learned counsel for the respondents submit that there is no merit in the petition and the same is liable to be dismissed.
As rightly contended by the learned counsel for the petitioner, in Mohit Mineral’s case supra, the Apex Court has come to the conclusion that the impugned notification are unconstitutional and ultra vires and confirmed / affirmed the order of the Gujarat High Court quashing and setting aside the impugned notifications bearing No.8/2017 and No.10/2017, both dated 28.06.2017 issued by the respondent. So also, the said judgment has been followed by the Division Bench of the Calcutta High Court in MCPI’s case supra. Under these circumstances, I am of the considered opinion that the present petition also deserves to be allowed and disposed of in terms of the aforesaid judgments and by issuing necessary directions to the respondent in this regard.
5
In the result, I pass the following:- ORDER (i) The petition is hereby allowed and disposed of in terms of the judgments of the Apex Court in the case of Union of India Vs. Mohit Minerals Pvt Ltd. – Civil Appeal No.1390/2022 and connected matters dated 19.05.2022 and Union of India vs. MCPI Private Limited – MAT No.151/2021 and connected matters dated 15.06.2022. (ii) Respondents are hereby directed to consider the claim of the petitioner for refund of the IGST amounts paid by the petitioner in accordance with law, bearing in mind the aforesaid judgments and observations made in this order, in accordance with law, as expeditiously as possible and at any rate within a period of three months from the date of receipt of a copy of this order. JUDGE
Bmc/Srl.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.