Louis Dreyfus Company Private Limited Vs Union of India
Date: August 14, 2025
Subject Matter
Refund of IGST paid on Ocean Freight: Limitation period under Section 54 does not apply when tax is collected without the authority of law
Summary
The petitioners, importers of agricultural products, filed a series of writ petitions seeking a refund of GST paid on ocean freight charges in 2017. The petitioner had paid this tax on a reverse charge mechanism basis under Notification Nos. 8/2017-G…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT As identical issues are involved in the present set of cases and as the writ petitioner and the respondents are same, they are being disposed of by way of this common order. 2. Heard Sri M. Sai Sundeep, learned counsel appearing for the petitioner, Sri Narasimha Rao Gudiseva learned Central Government Standing Counsel appeari…