Petitioner | Adi Enterprises |
Respondent | Union Of India |
Decision by | Gujarat High Court |
Date of order or Judgement | 8-June-2022 |
Citation no. | 2022 (6) GSTPanacea 25 HC Gujarat R/Special Civil Application No.10479 Of 2019 |
Hon’ble Judge | Justice A.J. Desai |
Decision | In Favour of Assessee |
The Gujarat HC directed to grant refund on the IGST already paid by the applicants pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 along with statutory rate of interest within a period 4 weeks.
Refund On Ocean Freight-Facts of the Case
Refund On Ocean Freight-Petitioner have prayed to direct the respondents to grant refund of the amount of IGST already paid by the applicants pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 with appropriate interest on such refund.
Argument before the Court
Refund On Ocean Freight-The applicant submits that the reason for filing the present application is that vires of Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 issued under the Integrated Goods and Services Tax Act, 2017.
The applicant contended that the Division Bench had passed the order declaring Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 as ultra vires the Act.
Held by the Court
Refund On Ocean Freight-The court said that the respondents are hereby directed to grant refund of the amount of IGST already paid by the applicants pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 along with statutory rate of interest on such refund within a period 4 weeks from the date of submission of necessary documents by the applicants.
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Adi Enterprises
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