Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

UNION OF INDIA AND OTHERS vs. MCPI PRIVATE LIMITED AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Bhaskar Prosad Banerjee
P. Baidya
Res. Counsel
Rahul Dhanuka
H. Chaudhary

Petitioner / Applicant

UNION OF INDIA AND OTHERS
Respondent MCPI PRIVATE LIMITED AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Jun 15, 2022
Order No.

M.A.T. No.151 of 2021 With M.A.T. No.152 of 2021 With M.A.T. No.153 of 2021

Citation

2022(6) TAXREPLY 5933
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

1. Since the issues involved in this batch of appeals are common, all the appeals are being heard analogously and are decided by this common judgment and order. For convenience, we take up M.A.T. 151 of 2021. 2. This appeal (M.A.T. 151 of 2021) filed by the revenue is directed against the order 12th March, 2020 in W.P. 11303(W) of 2019 filed by the respondent herein. The learned Single Bench had allowed the writ petition by following the decision of the Division Bench of the High Court of Gujarat in Special Civil Application 726 of 2018 (Mohit Minerals Pvt. Ltd. Vs. Union of India & 1 ors.) wherein it was held that no tax is leviable under the Integrated Goods and Services Tax Act, 2007, on ocean freight, for services provided by a person, located in a nontaxable territory, by way of transportation of goods on a vessel from a place outside India up to Customs station of clearance in India. 3. In the said decision, the notification, which was also impu....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
25
May
S
M
T
W
T
F
S
25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).