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. Mohit Minerals Pvt. Ltd. (Along with others)
(Supreme Court)

Hon'ble Judges:

DR. D.Y. CHANDRACHUD
SURYA KANT
PAMIDIGHANTAM SRI NARASIMHA
Pet. Counsel
B. V. Balaram Das
N. Venkataraman
Akshay Amritanshu
Res. Counsel
Malak Manish Bhatt
Harish N. Salve
Harsh Shah

Petitioner / Applicant

Union of India And Others
Respondent Mohit Minerals Pvt. Ltd. (Along with others)
Court

SC (Supreme Court)

Date May 19, 2022
Order No.

Civil Appeal No. 1390 of 2022 (combined with others)

Citation

2022(5) TAXREPLY 5809
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

A Introduction 1 The Union of India “Union Government” or “Central Government” is in appeal against a judgment of a Division Bench of the Gujarat High Court dated 23 January 2020. The High Court allowed a petition instituted by the respondents under Article 226 for challenging the constitutionality of two notifications of the Central Government. The bone of contention is whether an Indian importer can be subject to the levy of Integrated Goods and Services Tax “IGST” on the component of ocean freight paid by the foreign seller to a foreign shipping line, on a reverse charge basis. 2 The respondents import non-coking coal from Indonesia, South Africa and the U.S. by ocean transport on a ‘Cost-Insurance-Freight’ “CIF” basis which is supplied to domestic industries. The goods are transported from a place outside India, up-to the customs station in India. The respondent pays customs duties ....

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)).