Calcutta High Court (Appellete Side)
Mcpi Private Ltd. & Anr vs Union Of India & Ors on 20 February, 2020
Author: Arindam Sinha
Bench: Arindam Sinha
1
20.02.2020
33
RP Ct.04
W.P. No.11303 (W) of 2019
MCPI Private Ltd. & Anr.
Versus
Union of India & Ors.
Mr. Joybrata Mishra
.... for petitioner
Mr. Amitabrata Roy
Mr. B.P. Banerjee
.... for respondent no.2
Mr. Sahasrangshu Bhattacharjee Mr. Vipul Kundalia Mr. Sujit Mitra .... for Union of India Mr. K.K. Maity Mr. B.P. Banerjee .... for CGST Authority Mr. Mishra, learned advocate appears on behalf of petitioner and relies on judgment dated 23rd January, 2020 made by a Division Bench of High of Gujarat in, inter alia, R/Special Civil Application 726 of 2018 (Mohit Minerals Pvt. Ltd. vs. Union of India & 1 other(s)) wherein view taken was 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 non-taxable territory, by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India. Notification impugned in this writ petition has been declared unconstitutional by the judgment. He submits, this writ petition is, therefore, covered and should be accordingly allowed. Respondents pray for adjournment.
List on 5th March, 2020.
(Arindam Sinha, J.) 2