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2023 (10) TMI 634 - HC - GSTConstitutional Validity of N/N. 8/2017-IT(Rate) dated, 28.07.2017 and the Entry of the N/N. 10 of 2017-IT(Rate), dated 28.06.2017 - levy of GST on Ocean Freight Services - HELD THAT:- It is an admitted fact that the issue of levy of GST on Ocean Freight Services is settled by the Hon’ble Supreme Court and the Notification 8/2017-IT(Rate) dated, 28.07.2017 and the Entry of the Notification No.10 of 2017-IT(Rate), dated 28.06.2017 is struck down as ultra vires. In such circumstances the respondents are not empowered to collect GST for the Ocean Freight Services and consequently the respondents are bound to refund the amount collected. The respondents are liable to refund an amount of Rs. 45,93,793/- and the respondents are directed to refund the same. As far as the interest portion is concerned, this Court is leaving open to the parties to adjudicate the same. This Writ Petition is allowed.
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