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2024 (8) TMI 1038 - HC - GSTRefund claim - levy of GST on Ocean Freight Services - HELD THAT - The issue stands covered by the judgment of the Hon'ble Supreme Court in UNION OF INDIA ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR 2022 (5) TMI 968 - SUPREME COURT confirming the judgment of Gujarat High Court in MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA 1 OTHER 2020 (1) TMI 974 - GUJARAT HIGH COURT , wherein it was held that the levy of GST on Ocean Freight Services vide 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 was struck down. The Writ Petition is disposed of.
The High Court of Madras quashed the orders related to GST on Ocean Freight Services, directing refund of Rs. 13,147/- with interest. The judgment of the Supreme Court confirmed that GST on Ocean Freight Services was struck down. The petitioner's rectification application was rejected, leading to the writ petition. The court ordered a refund of Rs. 45,93,793/- and left the interest issue open for adjudication. The Writ Petition was disposed of with no costs.
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