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MOBILE SHOPPE vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
MAUNA M. BHATT
Pet. Counsel
Uchit N Sheth
Res. Counsel
Utkarsh R Sharma
Priyank P Lodha

Petitioner / Applicant

MOBILE SHOPPE
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jan 20, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 10110 of 2020

Citation

2023(1) TAXREPLY 6999
Original Order
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ORDER

ORAL JUDGMENT (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is engaged in export of Mobile Phones. It received purchase orders for mobile phones from foreign buyers. The petitioner buys the mobile phones through its sister concerned M/s.Anjalli Enterprise, which instructs the vendor to deliver the mobile phones directly to the airports for the purpose of export by M/s.Mobile Shop i.e. the present petitioner. 1.1 The vendor raises the invoice in the name of M/s.Anjali Enterprise in accordance with the instructions, but generates e-way bill with delivery address mentioned as the airport. Both such invoice and e-way bill accompany movement of the right up to the airport. M/s.Anjali Enterprises raises invoices on the petitioner for sale of mobile phones and the petitioner thereafter, files the shipping bills and export the goods after due clearance by the customs authorities. 1.2 The IGST is always paid on the goods under the Integrated Goods and Services....

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