Mohit Minerals Pvt Ltd Versus Union of India
GST
2018 (2) TMI 770 – GUJARAT HIGH COURT – 2018 (10) G. S. T. L. 424 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 9-2-2018
Special Civil Application No. 726 of 2018
GST
Akil Kureshi And B. N. Karia, JJ.
Mr JK Mittal for Mr Hardik P Modh, Advocates for the Petitioner
ORDER
( Per : Honourable Mr. Justice Akil Kureshi )
The petitioner has challenged vires of Notification No. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of the Notification No. 10/2017-Integrated Tax [Rate] also dated 28th June 2017. The petitioner is an importer of non-cooking coal and on such imports, the petitioner pays Custom duty, the value of which includes Ocean Freight. On the same valuat
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