ORDER

(Order of the Court was made by DR.ANITA SUMANTH, J.)

The issue that arises for consideration in this Writ Petition pertains to the validity of declaration under Sl.No.10 of Notification No. 10/2017-Integrated Tax (Rate) dated 28.06.2017 and Sl.No.9(ii) Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017, which are challenged as being ultra vires of the Constitution as well as the provisions of the Integrated Goods and Service Tax Act, 2017 .

2.Learned counsel for petitioner relies on the Judgment of the Hon'ble Supreme Court of India in Union of India Vs. Mohit Minerals Private Limited , dated 19.05.2022 [2022 (61) G.S.T.L. 257 SC].

3.The operative portion of the Judgment is as follows:

“142.In the present case, the question is whether the imposition of IGST on supply of services can be sustained when there is a concomitant imposition of IGST on supply of goods. However, we must first analyse the context in which the IGST is levied on the import of goods in this case.

143.The provisions of composite supply in the CGST Act (and the IGST A