Refund of GST paid under RCM on ocean freight - Since the Notification has been struck down as ultra...

Refund of GST paid under RCM on ocean freight - Since the Notification has been struck down as ultra vires, as a consequence of the same, the writ applicant seeks refund of the amount paid towards the IGST. However, for this purpose, the writ applicant will have to prefer an appropriate application addressed to the competent authority. - HC .....

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