Case LawWrit Petition No: 22135/2024
Jwala Energy Resources Private Limited Vs Assistant Commissioner, State Tax
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- April 7, 2026
- Type:
- Writ Petition
- Members:
- R RAGHUNANDAN RAO, T.C.D.SEKHAR
Subject
Taxpayer Entitled to Interest on Refund of Unconstitutionally Collected Ocean Freight GST
InterestRefund
Summary
The Writ Petition is allowed , setting aside the order rejecting interest on the refunded GST. The High Court held that the petitioner is entitled to interest at 6% per annum on the GST collected on ocean freight, from the date of deposit until the d…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner had imported coal for the purposes of running its power generation unit. As for the purpose of importing coal, the petitioner had paid ocean freight charges to the suppliers of such coal, on C.I.F. basis. The Tax Authorities, relying upon Entry No.10 of Notification No.10 of 2017, had required the petitioner to pay G.S.T.,…