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2023 (4) TMI 1120 - HC - GSTConstitutional Validity of levy of IGST on ocean freight paid by the petitioners in view of Sr. No. 9(ii) of Notification No. 8/2017- IT(Rate) dated 28.6.2017 read with Sr. No. 10 of Notification No. 8/2017-IT (Rate) dated 28.06.2017 read with Sr. No. 10 of Notification No. 10/2017-IT (Rate) dated 28.06.2017 - seeking refund of amount paid by the petitioners as IGST on ocean freight of goods imported during July, 2017 to December, 2019 along with appropriate interest for delayed refund. HELD THAT:- The Division Bench of this Court vide judgment and order dated 23.1.2020 [2020 (1) TMI 974 - GUJARAT HIGH COURT] passed in the captioned writ petition along with other writ petitions allowed the writ petitions and declared Entry No. 10 of Notification No. 10/2017- IGST (Rate) dated 28.6.2017 as ultra vires the Act - the notifications impugned in this petition have already been declared ultra vires. Therefore, the said prayer in this petition did not require any further consideration. Refund of the amount of Rs. 6,98,00,420/- paid by the petitioner as IGST on ocean freight of goods imported during July, 2017 to December, 2019 - HELD THAT:- The competent authority of the respondents is directed that if such amount of IGST has been collected by the authorities, the same shall be refunded to the petitioner within six weeks from the date of receipt of this order alongwith the statutory rate of interest. Petition allowed.
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