Case LawSpecial Civil Application No. 11540 of 2021
Louis Dreyfus Company India Private Limited Vs Union Of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- July 7, 2022
- Type:
- Special Civil Application
- Members:
- N.V.ANJARIA, BHARGAV D. KARIA
Subject
Petitioner is eligible for the refund of IGST on amount of ocean freight
IGST Refund
Summary
In view of the decision in Mohit Minerals Pvt. Ltd. (supra) , since the impugned Notifications have already been declared as ultra vires , present petition deserves to be allowed. Accordingly, the petition is allowed in terms of para Nos. 13(A) and 1…
Judgement
Heard learned advocate Mr. Kishore Kunal with learned advocate Mr. Parth Contractor for the petitioner and learned advocate Mr. Nikunt Raval for the respondent No.3. 2. The petitioner-private limited company engaged in the business of processing of edible oils and coffee etc. has by filling the present Special Civil Application prayed to direct the respondents to refund the Integrated Goods and Se…