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GST - Highlights / Catch Notes

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The HC set aside the impugned order and remitted the matter back ...


High Court remands tax dispute over non-payment of IGST on import of shipping services for fresh decision.

December 21, 2024

Case Laws     GST     HC

The HC set aside the impugned order and remitted the matter back to the respondent to pass a fresh order considering the Supreme Court's judgment in Union of India & Anr. v. M/s Mohit Minerals Pvt. Ltd. on non-payment of IGST under reverse charge mechanism for import of services relating to transportation of goods by vessel. The writ petition was allowed by way of remand.

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