2023-TIOL-329-HC-AHM-GST

Trafigura India Pvt Ltd Vs UoI

GST - Petitioner sought a direction to respondent authorities to refund IGST paid on Ocean Freight claimed vide refund applications alongwith interest @ 18% p.a. respectively - The Notfn Nos. 8 of 2017 and 10 of 2017 read with corrigendum came up for consideration for their validity before this court - This court in Mohit Minerals Pvt. Ltd. 2020-TIOL-164-HC-AHM-GST held the said notifications to be unconstitutional and ultra vires the statute - Similar issue came up for consideration before co-ordinate Bench in ADI Enterprises 2022-TIOL-857-HC-AHM-GST , wherein the question was about refund of IGST paid pursuant to aforementioned Notfns - The court directed respondents to refund the amount of IGST already paid by applicants pursuant to Entry no 10 of Notfn 10 of 2017 - In view of decision in Mohit Minerals Pvt. Ltd. , since the impugned Notifications have already been declared as ultra vires, present petition deserves to be allowed - Resultantly, claim for refund of petitioner towards IGST is liable to be favourably considered - The competent authority of respondents shall verify amount of refund and grant such refund of amount of IGST paid by petitioner pursuant to Entry No.10 of notification within eight weeks along with the statutory rate of interest: HC

- Petition allowed: GUJARAT HIGH COURT

2023-TIOL-328-HC-AHM-GST

Sky International Vs UoI

GST - The petitioner is engaged in the trading of metal scrap - While said goods were being transported from petitioner's warehouse at Bhavnagar to Vapi through Vehicle, same was intercepted and inspected during transit by respondent - It is the case of petitioner that without issuing notice under Form GST MOV-07 and order under Form MOV-09 in accordance with section 129(3) of GGST Act, respondent directly issued notice under Form GST MOV-10 in terms of section 130 of GGST Act and proposed confiscation of goods - Instead of entertaining petition on merits, same is disposed of with a direction to respondent to decide the appeal within a period of two months and preferably on or before 15.11.2022 in accordance with law - The petitioner is entitled to raise all the contentions which are raised in this petition before Appellate Authority: HC

- Petition disposed of: GUJARAT HIGH COURT

2023-TIOL-330-HC-AHM-CUS

Sumit Enterprise Vs Pr.CC

Cus - Petitioner imported two consignment of "Dry Dates" from UAE and filed the Bills of Entry at the port of Mundra SEZ - Said goods were detained by respondent without executing any detention memo, which are still lying un-cleared as same has been illegally detained by respondents - It is the case of petitioner that imported goods were detained without passing any order of detention or without issuance of any seizure memo in terms of Section 110 of Customs Act, 1962, which is only enabling Section to detain the goods imported by petitioner - It is submitted that despite the fact that the goods were illegally detained by respondent and there being nothing amiss, respondent after lapse of more than one month had issued No Objection for clearance of goods - No intimation for de stuffing was issued by Respondents to petitioner and now Respondent who is Shipping Line is demanding Container Detention Charges - Neither the respondent no.3 was replying to representations requesting for implementation of detention memo to waive detention charges nor has any action been initiated by respondent no.1 against respondent no.3 for failure to grant waiver in terms of detention memo - Order passed by Customs Authority is binding upon respondents Nos.3 to 4 and therefore, respondents are required to implement said order for waiver of demmurage charges under Regulation 10(1)(l) of SCMTR - Respondent Nos.3 and 4 are hereby directed to release the goods which are under their custody and not under detention of Customs Authorities by implementing order for waiver of demmurage charges under Regulation 10(1)(l) of SCMTR - Such exercise shall be completed within two weeks - It is clarified that if respondent No.3 is desirous to challenge the order of Customs Authorities for waiver of demmurage charges, this order shall not come in their way: HC

- Petition is disposed of: GUJARAT HIGH COURT