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MCPI PRIVATE LTD. & ANOTHER vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

ARINDAM SINHA
Pet. Counsel
Joybrata Misra
Res. Counsel
K.k. Maity
B. P. Banerjee
Amitabrata Roy

Petitioner / Applicant

MCPI PRIVATE LTD. & ANOTHER
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 12, 2020
Order No.

W. P. 11303 (W) of 2019

Citation

2020(3) TAXREPLY 1532
Original Order
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ORDER

ORDER Mr. Misra, learned advocate appears on behalf of petitioners and reiterates submissions made and recorded in order dated 20th February, 2020. The submission was that challenge in this writ petition is covered by judgment dated 23rd January, 2020 made by a Division Bench of High Court of Gujarat, in, inter alia, R/Special Civil Application 726 of 2018 [(Mohit Minerals Pvt. Ltd. vs. Union of India & 1 other(s)] wherein view taken was that no tax is leviable under Integrated Goods and Services Tax Act, 2007, on ocean freight, for services provided by a person, located in a non-taxable territory, by way of transportation of goods on a vessel from a place outside India upto Customs station of clearance in India. Notification impugned in this writ petition has been declared unconstitutional by the judgment. Mr. Roy, learned advocate appears on behalf of respondent nos. 2 and 3 and does not dispute that the challenge appears to be covered. Mr. Kundalia, learned advocate appea....

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