Midas Tankers Private Limited Vs Union of India (Bombay High Court)
Date: April 1, 2026
Court: High Court
Bench: Bombay
Type: Writ Petition
Subject Matter
Ocean Freight Not Taxable Separately When Included in CIF Composite Supply
Summary
The High Court has quashed and set aside the show cause notice and order demanding GST on transportation services. The Court held that taxing ocean freight separately in a Cost, Insurance, and Freight (CIF) contract, where Integrated Goods and Servic…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT This petition under Article 226 of the Constitution of India has been filed praying for the following substantive reliefs- “a) this Hon’ble Court may be pleased to issue Writ of Certiorari or any other appropriate Writ or direction to setting aside/quashing the Show cause Notice No.DC/RAI-AUDIT-E-0003/DRC-01/2021-22/25-26/B-104, NAVI MUMBAI date…