Page 180 - GSTL_2nd April 2020_Vol 35_Part 1

82 GST LAW TIMES [ Vol. 35
adjudication proceedings finalsing the same, without much delay. The entire
proceedings in that regard may be duly completed on or before 15-3-2020. In this
regard, it is ordered that all the contentions raised by the petitioner herein and
any of the contentions that may be raised by the petitioner before the 1st re-
spondent should be duly adverted to and considered by the 1st respondent be-
fore he passes orders finalising the adjudication proceedings in that regard. The
petitioner may produce the certified copy of this judgment along with the writ-
ten submissions as aforestated before the 1st respondent.
8. Accordingly, it is ordered that the goods and vehicle detained pur-
suant to Ext.P7 shall be released forthwith by the 1st respondent to the petitioner,
on his executing a simple bond and without insisting on the petitioner furnishing
bank guarantee for the demanded value. Thereafter the 1st respondent will take
necessary action to comply with the other directions for the finalisation of the
adjudication proceedings pursuant to Ext.P-7, as aforestated.
9. With these observations and directions, the above writ petition will
stand finally disposed of.

_______

2020 (35) G.S.T.L. 82 (Guj.)
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
J.B. Pardiwala and Bhargav D. Karia, JJ.
GOKUL AGRO RESOURCES LTD.
Versus
UNION OF INDIA

R/Special Civil Application No. 1758 of 2020, decided on 26-2-2020
Integrated Goods and Services Tax (IGST) - Levy of - Supply/delivery
of goods at Indian port - Ocean freight - Freight for services provided by per-
son located in non­taxable territory by way of transportation of goods by ves-
sel from place outside India upto Customs station of clearance in India - Not
taxable - Notification No. 8/2017-I.T. (Rate) and Entry 10 of Notification No.
10/2017-I.T. (Rate) already declared as ultra vires Integrated Goods and Ser-
vices Tax Act, 2017 - Main prayer in writ petition already granted in 2020 (33)
G.S.T.L. 321 (Guj.) - Assessee to approach appropriate authority for refund of
IGST paid on such freight - Competent Authority to consider claim keeping in
mind decision of Gujarat High Court and not to raise any technical issue with
regard to claim for refund of IGST amount. [2020 (33) G.S.T.L. 321 (Guj.) relied
on]. [para 6]
Petition disposed of
CASE CITED
Mohit Minerals Pvt. Ltd. v. Union of India — 2020 (33) G.S.T.L. 321 (Guj.) — Relied on .......... [Paras 3, 6]
REPRESENTED BY : Shri Uchit N. Sheth, for the Petitioner.
Shri Nirzar S. Desai, for the Respondent.
[Order per : J.B. Pardiwala, J. (Oral)]. - Rule returnable forthwith. Mr.
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