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CHEM INDIA vs. THE SUPERINTENDENT OF GST & C. EX. (CIRCL-I GROUP I) , CHENNAI
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
R. Ramkumar
Res. Counsel
Su. Srinivasan Scgsc

Petitioner / Applicant

CHEM INDIA
Respondent THE SUPERINTENDENT OF GST & C. EX. (CIRCL-I GROUP I) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Dec 5, 2024
Order No.

W. P. No. 14549 of 2022 And W. M. P. No. 13747 of 2022

Citation

2024(12) TAXREPLY 11901
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ORDER

ORDER The petitioner is before this Court against the Order-in-Original No.01(R4)/2022 GST (Supdt.) dated 23.02.2022. By the impugned order, the demand proposed in RCM-SCN No.10/2021-GST has been confirmed by the respondent. The Show Cause Notice was issued to the petitioner on the ground that the petitioner has not paid IGST of Rs. 13,13,243/- as recipient of services (RCM) i.e, on reverse charge mechanism for service of transportation of goods by vessel from the place outside India up to the customs station of clearance in India, relating service or import of goods in terms of Section 5(3) of IGST Act, 2017 read with Notification No.10/2017-Integrated Tax (Rate). 2. The respondent has considered the decision of the Gujarat High Court in the case of Mohit Minerals Vs. Union of India 2020 (1) TMI 974, wherein, the Gujarat High Court has struck down the Notification No.8/2017 dated 28.06.2017 and Entry 10 of the Notification No.10/2017 dated 28.06.2017 as ....

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