1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant company engaged in import of non-coking coal from foreign countries has prayed for the following relief(s):-

“12(A) This Hon’ble Court be pleased to issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondents by quashing the impugned Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017 and Entry 10 of the Notification No.10/2017Integrated Tax (Rate) dated 28.06.2017 by declaring that same lack legislative competency, ultra vires to the Integrated Goods and Services Tax Act, 2017 and hence, unconstitutional.

B) This Hon’ble Court be pleased to issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the respondents by declaring that no tax is leviable under the Integrated Goods and Services Tax Act, 2017 on “Ocean Fright” for services supplied by a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India and levy and collection of tax on such ocean fright under the impugned Notifications is not permissible under the law.

C) This Hon’ble High Court be pleased to issue a writ of mandamus/order/direction to the respondent no.2 to place before this Hon’ble Court the records of the recommendations given and all decision taken in respect of impugned Notification No.8/2017Integrated Tax (Rate) dated 28.06.2017 and the Notification No.10/2017-Integrated Tax (Rate) dated 28.06.2017.

D) That pending the hearing and final disposal of the petition, the Hon’ble Court be pleased to:

i. stay the operation of impugned Notification Nos.8/2017-Integrated Tax (Rate), dated 28.06.2017 and entry 10 of the Notification NO. 10/2017Integrated Tax (Rate) dated 28.06.2017 and/or;

ii. stay the levy and collection of integrated tax ocean fright on transport of goods in a vessel from a place outside India up to the customs station of clearance in India by a person located in non-taxable territory; and/or

iii. restrain the respondents and all its officers, agents to take any coercive measure against the petitioner and it’s officer during the pendency of writ petition; and/or

E) Issue such other writ/order/direction and further orders as the Hon’ble Court may deem just and proper in the facts and circumstances of the case.”

2. We need not adjudicate this petition any further in view of the judgment and order pronounced by this Court in the case of Mohit Minerals Pvt.Ltd vs Union of India in Special Civil Application No.726 of 2018 and allied matter dated 23.01.2020. The relevant Paragraph Nos.254 and 255 reads thus:-

“254 In view of the aforesaid discussion, we have reached to the conclusion that no tax is leviable under the Integrated Goods and Service Tax, 2007, on the ocean fright for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside upto the customs station of clearance in India and the levy and collection of tax of such ocean freight under the impugned Notifications is not permissible in law.

255. In the result, this writ-application along with all other connected writ-applications is allowed. The impugned Notification No.8/2017 – Integrated Tax (Rate) dated 28th June, 2017 and the Entry 10 of the Notification no.10/2017 – Integrated Tax (Rate) dated 28th June, 2017 are declared as ultra vires the Integrated Goods and Services Tax Act, 2017, as they lack legislative competency. Both the Notifications are hereby declared to be unconstitutional. Civil Application, if any, stands disposed of.”

In view of the aforesaid, this writ application is disposed of.