COMMON ORDER

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

The issue that arises for consideration in these Writ Petitions pertains to the validity of declaration under Entry 9 of the Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017 and Entry 10 of the Notification No.10/2017-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