Bharti Airtel Limited vs. Union Of INDIA & Ors.

W.P.(C)/2342/2019HC DelhiGSTCNR DLHC01013543201928 March 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN3 pages

For Petitioner: Mr. Sparsh Bhargava, AdvFor Respondent: Mr. Anurag Ahluwalia, CGSC for R-1 / UOI. Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advs

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Held

The Court held that the levy of IGST on ocean freight is covered in favour of the petitioner by the Supreme Court's decision in Union of India vs. M/s Mohit Minerals Pvt. Ltd. For Service Tax, no further action had been taken by the department, so the petition was disposed of with liberty to challenge if action is initiated.

Facts

The petitioner challenged the levy of IGST and Service Tax on ocean freight charges included in CIF value of supplies. The petitioner sought to declare certain notifications and rules as ultra vires and sought to quash recovery notices.

Key Issues

Whether IGST and Service Tax can be levied on ocean freight charges. Whether certain notifications and rules related to this levy are ultra vires.

Sections Cited

Rule 13(9), Section 68(2), Section 66, Rule 10

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Cause title — parties, addresses and appearances

W.P.(C) 2342/2019 Page 1 of 3 $~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2342/2019 & CM APPL. 10965/2019 BHARTI AIRTEL LIMITED ..... Petitioner Through: Mr. Sparsh Bhargava, Adv. versus UNION OF INDIA & ORS. ..... Respondents Through: Mr. Anurag Ahluwalia, CGSC for R-1 / UOI. Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advs. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R %

28.03.

2023

The petitioner has filed the present petition inter alia praying as under: (a) issue an appropriate writ, order or direction holding and declaring that insofar as a liability of IGST is imposed on the Petitioner on the amount of ocean freight charges, the (1) Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017; (2) Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 read with Corrigendum dated 30.06.2017; and (3) Rule 13(9) of the Integrated Goods and Services Tax Act, 2017, are ultra vires being violative of Article 14 and Article 265 of the Constitution of India and provisions of the Central Goods and Services Tax Act, 2017 and the

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