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BHARTI AIRTEL LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Sparsh Bhargava
Res. Counsel
Anurag Ahluwalia
Harpreet Singh

Petitioner / Applicant

BHARTI AIRTEL LIMITED
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 28, 2023
Order No.

W.P.(C) 2342/2019 & CM APPL. 10965/2019

Citation

2023(3) TAXREPLY 7222
Original Order
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ORDER

O R D E R 1. 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 Integrated Goods and Services Tax Act, 2017; (b)issue an appropriate writ, order or direction holding and declaring that insofar as a liability of Service Tax is imposed on the Petitioner on the amount of ocean freight charges, the (1) Notification No. 1/2017-ST dated 12.01.2017 (read with Corrigendum dat....

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