Case LawR/Special Civil Application No. 13355 of 2024
A T Trade Overseas Pvt Ltd Vs Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- October 17, 2024
- Type:
- Special Civil Application
- Members:
- BHARGAV D. KARIA, D.N.RAY
Subject
No limitation for refund of IGST paid on ocean freight as the levy itself is unconstitutional
Reverse Charge MechanismIGST Refund
Summary
The petitioner in this case challenged the levy of Integrated Goods and Services Tax (IGST) on ocean freight paid during the import of Bituminous Coal. The petitioner invoked Article 226 of the Constitution of India seeking a writ to declare the IGST…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT Heard learned advocate Saket Gupta appearing for learned advocate Mr. Anand Nainawati for the petitioner and learned advocate Mr.Hirak Shah appearing for learned advocate Mr.Nikunt Ravel for the respondents. 2. Having regard to the brief controversy involved, with the consent of learned advocates for the respective parties, the matt…