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LCL LOGISTIX INDIA PRIVATE LIMITED vs. UNION OF INDIA & OTHER
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Swapna Das
Bharat Raichandrani
Res. Counsel
Bhaskar Prasad Banerjee

Petitioner / Applicant

LCL LOGISTIX INDIA PRIVATE LIMITED
Respondent UNION OF INDIA & OTHER
Court Calcutta High Court
State

West Bengal

Date Mar 22, 2023
Order No.

APOT/99/2017 IA NO.GA/2/2017 (Old No.GA/1057/2017)

Citation

2023(3) TAXREPLY 7167
Original Order
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ORDER

ORDER The Court : This intra-Court appeal filed by the appellant/writ petitioner is directed against the order dated 19th January, 2017 in WP No.3 of 2017. In the said writ petition, the appellant had challenged the order passed by the Commissioner, Service Tax (ii), Commissionerate, Kolkata, imposing tax on the subject transaction. We need not labour much to decide the issue involved in this intra-Court appeal in view of the decision of the Hon’ble Supreme Court in the case of Union of India & Ors. vs. Mohit Minerals Pvt. Ltd. reported in Manu/SC/0683/2022. The Hon’ble Supreme Court while allowing the said appeal in paragraph 148 of the judgment held as follows: 148. Based on the above discussion, we have reached the following conclusion: (i) The recommendations of the GST Council are not binding on the Union and States for the following reasons: (a) The deletion of Article 279B and the inclusion of Article 179(1) by the Constitution Amendment Ac....

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