Refund of IGST - tax paid on Ocean Freight under the reverse ...

Court Declares IGST on Ocean Freight Unconstitutional; Refunds Allowed Without Section 54 CGST Act Limitations.

June 24, 2021

Case Laws GST HC

Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the service provided by a person located in a non-taxable territory by way of transportation of goods through vessel from a place outside India to customs frontier of India is unconstitutional. - Refund to be allowed - Period of limitation u//s Section 54 of the CGST Act is not applicable - general provisions provided under the Limitation Act is applicable to claim refund of such duty - HC

View Source

← Previous Next →

Refund of IGST - tax paid on Ocean Freight under the reverse ...

Court Declares IGST on Ocean Freight Unconstitutional; Refunds Allowed Without Section 54 CGST Act Limitations.

June 24, 2021

Case Laws GST HC

You may also like:

The High Court held that the levy of Integrated Goods and Services Tax (IGST) on ocean freight paid by the petitioner was unconstitutional. The Court relied on the...

Refund of ocean freight paid under protest - unconstitutional levy or not - The respondent's argument that refund claims based on unconstitutional levies should be...

Refund of IGST - Ocean Freight - The High court acknowledged that the Supreme Court judgment was applicable to the petitioner's case. It observed that the IGST levied on...

The HC held that the claim for refund of service tax paid on ocean freight during April 2017 to June 2017 was not barred by limitation u/s 17(1)(c) of the Limitation Act....

Entry No. 10 of Notification No. 10/2017- Integrated Tax (Rate) dated 28.6.2017 was challenged as ultra-vires the IGST Act and Articles 14 and 265 of the Constitution,...

Claim of Refund with interest - Ocean freight - This court has declared the levy as ultra vires the IGST Act - The respondents are directed to sanction the refund and...

Refund claim for service tax paid on ocean freight not barred by time limitation. Section 11B(5)(B)(ec) of Central Excise Act, 1994 made applicable to Finance Act, 1994...

The petitioner's claim for refund of tax paid on reverse charge basis on ocean freight along with interest was rejected. The Court held that the Input Tax Credit availed...

Levy of IGST on Ocean Freight - Reverse Charge (RCM) - Refund of GST already paid - Both the Notifications have already been declared to be unconstitutional - In view of...

Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

Refund of IGST on ocean freight charges with interest - prohibition on respondent authorities from collecting the IGST in terms of N/N. 10 of 2017 - It is directed that...

The appellant filed a refund claim for differential service tax paid on ocean freight during May 2017 and June 2017. The refund claim was rejected based on CBEC Circular...

Seeking refund of service tax wrongly paid on ocean freight under reverse charge mechanism - the issue involved in the present case is no more res-integra and the...

Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST...

Refund of IGST - There is a direct binding decision of this Court, which is rendered in favour of the assessee holding the assessee entitled to the refund of IGST....

Quick Updates: