2021 (4) TMI 1031 - HC - GST

Refund of IGST - IGST on ocean freight - It is clarified that while the question of the Petitioner being entitled to refund will await the final decision of the Supreme Court in UNION OF INDIA AND ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR 2021 (1) TMI 647 - SC ORDER the Opposite Parties will not require the Petitioners before this Court hereafter to pay IGST on ocean freight until further orders. These writ petitions are adjourned sine die with liberty to the parties to mention them for listing after disposal of the SLPs pending before the Supreme Court.

Summary

Issues:
1. Instructions regarding not paying IGST on ocean freight.
2. Status of Special Leave Petitions pending in the Supreme Court.
3. Interim orders on judgments of Gujarat High Court.
4. Entitlement to refund pending final decision of Supreme Court.
5. Requirement to pay IGST on ocean freight until further orders.
6. Adjournment of writ petitions with liberty to parties.
7. Utilization of soft copy of the order due to COVID-19 restrictions.

Analysis:
1. The issue of instructions regarding not paying IGST on ocean freight was discussed in multiple writ petitions. The Standing Counsel for the Opposite Parties requested more time for instructions in one case, while in another case, it was noted that there were still no instructions available on this matter.

2. The status of Special Leave Petitions (SLPs) pending in the Supreme Court was highlighted. The Court referred to a specific SLP involving Union of India vs. M/s. Mohit Minerals Pvt. Ltd., where notice had been issued by the Supreme Court. It was mentioned that the SLP was still pending consideration, and no order staying the judgment of the Gujarat High Court had been granted.

3. Regarding interim orders on judgments of the Gujarat High Court, it was clarified that there was no interim order passed by the Supreme Court staying the operation of the judgments in the cases of M/s. Mohit Minerals Pvt. Ltd. vs. Union of India and Bharat Oman Refineries Ltd. Pvt. Ltd. vs. Union of India.

4. The Court clarified that the question of the Petitioner's entitlement to a refund would await the final decision of the Supreme Court in the SLPs mentioned earlier. It was decided that the Opposite Parties would not require the Petitioners to pay IGST on ocean freight until further orders.

5. The writ petitions were adjourned sine die with liberty given to the parties to mention them for listing after the disposal of the SLPs pending before the Supreme Court. This decision was made due to the ongoing COVID-19 situation and the restrictions in place.

6. To ensure access to the order despite the COVID-19 restrictions, the Court allowed the parties to utilize a soft copy of the order available on the High Court's website or a printout equivalent to a certified copy as per the prescribed manner outlined in the Court's notice.

This detailed analysis of the judgment addresses all the issues involved and provides a comprehensive overview of the Court's decisions and directions in each aspect of the case.