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OZONE PROCON PVT. LTD vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

A.J.DESAI
BHARGAV D. KARIA
Pet. Counsel
Uchit N Sheth
Res. Counsel
Utkarsh R Sharma

Petitioner / Applicant

OZONE PROCON PVT. LTD
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jun 16, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 22433 OF 2019

Citation

2022(6) TAXREPLY 5994
Original Order
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ORDER

1. Rule. Learned advocate Mr. Utkarsh Sharma waives service of notice for the respondents. 2. With the consent of learned advocates for the parties, the matter is taken up for final hearing. 3. The petitioner is engaged in the business of import of crude oil of edible grade from outside the country. The purchases of goods in question are made on high seas basis and the imports are on Cost Insurance Freight [‘C.I.F’ for short]. The person from whom the goods are purchased i.e. exporter is supposed arrange transportation of the goods up to the port of India. When the good are imported into the country and when it sought clearance for home consumption, the petitioner pays the custom duty and tax under the Integrated Goods and Services Tax Act,2017 [‘IGST’ Act for short] on total value of goods including the C.I.F. 4. The respondent exercising its powers under section 5(3) of the IGST Act issued a notification dated 28.06.2017 making it applicable fro....

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