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2024 (3) TMI 388 - HC - GSTRefund of ocean freight paid under protest - unconstitutional levy or not - Rejection on the ground that refund as a result of levy being held unconstitutional can be claimed only by way of suit or writ petition and that the same cannot be granted under Section 54 of the GST Act - HELD THAT:- The petitioner is entitled to the refund of ocean freight paid under protest in view of the decision of the Apex Court in case of UNION OF INDIA & ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [2022 (5) TMI 968 - SUPREME COURT] since the impugned Notification has already been declared as ultra vires and accordingly, the present petition deserves to be allowed. The claim for refund of the petitioner towards ocean freight is required to be favourably considered and respondent No. 2 is directed to verify the amount of refund and grant such refund of the amount of IGST paid on ocean freight by the petitioner pursuant to the Entry No. 10 of the above notification within eight weeks from the date of receipt of copy of this order along with the statutory rate of interest. Petition allowed.
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