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GUJARAT STATE ELECTRICITY CORPORATION LTD. vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
BHARGAV D. KARIA
Pet. Counsel
Dipak R Dave
Res. Counsel
Nirzar S Desai

Petitioner / Applicant

GUJARAT STATE ELECTRICITY CORPORATION LTD.
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Mar 4, 2020
Order No.

R/SPECIAL CIVIL APPLICATION NO. 15208 of 2019

Citation

2020(3) TAXREPLY 1517
Original Order
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ORDER

1. By this Writ Application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs: “(A) This Hon’ble Court may be pleased to issue a writ of certiorari/mandamus or any other appropriate writ, order or direction, against the respondents by quashing the impugned notification no.8/2017-Integrated Tax (rate) dated 28.06.2017 and Entry 10 of the notification no.10/2017-Integrated Tax (Rate) dated 28.06.2017 by declaring that same lack legislative competency, ultra vires to the Integrated Goods and Services Tax Act, 2017 and hence, unconstitutional; (B) This Hon’ble Court may be pleased to issue a writ of certiorari/mandamus or any other appropriate writ, order or direction, against the respondents by declaring that no tax is leviabe under the Integrated Goods and Services Tax Act, 2017 on ocean freight for services supplied by a person located in non-taxable territory by way of transportation of goods by a vessel....

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