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M/S Pernod Richard INDIA PVT. LTD. vs. Union Of INDIA

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CW/18717/2022HC RajasthanGSTCNR RJHC02099458202209 July 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

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Cause title — parties, addresses and appearances
[2024:RJ-JP:28597-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 18717/2022 M/s Pernod Richard India Pvt. Ltd., Through Its Authorised Signatory Mr. Deepank Goyal S/o Shri Bhushan Goyal Age 27, R/o Sw19, Rishi Sidhi Enclave I, Sriganganagar Rajasthan 335001. ----Petitioner Versus 1. Union Of India, Through Its Secretary (Revenue) Ministry Of Finance, Department Of Revenue, Government Of India, North Block, New Delhi - 110001. 2. Central Board Of Indirect Taxes And Customs, Through Its Chairman, North Block, New Delhi - 110001 3. GST Council, Through Its Chairperson Ministry Of Finance, North Block New Delhi - 110001 4. Chief Commissioner, Central Goods And Services Tax, Jaipur Zone, New Central Revenue Building, Statue Circle, C Scheme, Jaipur - 302005. 5. Assistant Commissioner, Central Goods And Services Tax Division E - Behror, Alwar. ----Respondents For Petitioner(s) : Mr.Jatin Harjai with Mr.Mohit Kumar Soni and Mr.Rohan Agarwal For Respondent(s) : Mr.Kinshuk Jain with Mr.Saurabh Jain HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

Order 09/07/2024

1.

This petition is filed challenging the Vires of the Notification No.10/2017-Integrated Tax (Rate) dated 28.06.2017 and Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017 as ultra vires. Further, Deficiency Memo dated 12.05.2020 is also sought to be quashed.

[2024:RJ-JP:28597-DB] (2 of 2) [CW-18717/2022]

2.

Brief facts of the case are that the petitioner filed application for the period of June, 2018 to March, 2019 seeking refund of the Integrated Goods and Services Tax (for short ‘IGST’) paid on freight portion of the imported goods. The Deficiency Memo was issued stating as under:- “The tax payer has correctly paid IGST leviable on ocean freight being inter-state supply in terms of Section 7 of IGST Act, 2017 in terms of entry No.10 of notification No.10/2017-IT(Rate) dated 28.06.2017 issued under Section 5(3) of IGST Act, 2017.”

3.

Monika/Aarzoo/ 76 Whether Reportable:- No

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.