9911796707
TMI Blog2024 (8) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... . 16380 and 16382 of 2024 - - - GST - Refund 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the learned counsel for the respondents that the issue stands covered by the judgment of the Hon'ble Supreme Court in 2022(61)GSTL 257 (SC) confirming the judgment of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as section 5(3) of the IGST Act and accordingly no GST is leviable on such service. 4. Based on the aforesaid judgment, the petitioner had filed rectification application dated 30.05.2022 under section 161 of CGST to rectify the Order-in-Original dated 03.12.2012, but the respondents rejected the application vide order dated 28.06.2022, stating that the petitioner is having remedy before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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