Sunrise Timply Company Pvt. Ltd. Vs Union of India & Ors. (Calcutta High Court)
Date: January 18, 2026
Subject Matter
IGST Not Leviable on Ocean Freight for Imports; Supreme Court Ruling Applies Retrospectively.
Summary
The Calcutta High Court has set aside an order imposing Integrated Goods and Services Tax (IGST) on ocean freight for imported goods and the subsequent rejection of a rectification application. The Court held that IGST is not leviable on ocean freigh…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT This writ petition assails an order in original dated January 30, 2025 passed under Section 74 of the Central Goods and Services Act, 2017 / West Bengal Goods and Service Tax Act, 2017 (hereafter the said Act of 2017) as well as an order dated March 25, 2025 passed by the Proper Officer thereby rejecting the petitioner’s application for rectif…