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2022 (8) TMI 688 - GUJARAT HIGH COURTRefund of IGST on ocean freight charges with interest - prohibition on respondent authorities from collecting the IGST in terms of N/N. 10 of 2017 - Integrated Tax (Rate) dated 28.6.2017 and N/N. 8 of 2017 – Integrated Tax (Rate) of even date read with corrigendum dated 30.6.2017 - HELD THAT:- Notification Nos. 8 of 2017 and 10 of 2017 both dated 28.6.2017 read with corrigendum dated 30.6.2017 came up for consideration for their validity before this court - This court in MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA & 1 OTHER [2020 (1) TMI 974 - GUJARAT HIGH COURT] held the said notifications to be unconstitutional and ultra vires the statute. The above position and law emanating from the decision of this court in Mohit Minerals Pvt. Ltd. could not be disputed by learned advocates for the respective parties. It is directed that if any IGST amount is collected, the same shall be refunded within six weeks alongwith statutory rate of interest - Petition allowed.
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