Patanjali Foods Ltd. Vs Union of India & Anr
Date: September 18, 2025
Subject Matter
IGST Refund on Ocean Freight for CIF Imports Not Time-Barred After Levy Declared Ultra Vires
Summary
The High Court has allowed the petition, holding that the refund application for Integrated Goods and Services Tax (IGST) paid on ocean freight for Cost, Insurance and Freight (CIF) imports cannot be rejected as time-barred under Section 54 of the CG…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Uchit N. Sheth for the petitioner and learned Advocate Ms. Hetvi Sancheti for the respondents. 2. Rule returnable forthwith. Learned Senior Standing Counsel Ms. Hetvi Sancheti for the respondents waives service of notice of rule for the respondents. 3. Having regard to the controversy involved which is in narrow co…