Can importer be held liable for tax to be paid on reverse charge basis on ocean freight consignment in view of the Entry No. 10 of the notification dated 28.06.2017?
Case Title Ozone Procon Pvt Ltd vs Union of India. Court Gujarat High Court Honorable Judges Justice A.J.Desai & Justice Bhargav D.Karia Citation 2022 (6) GSTPanacea 262 HC Gujarat C/SCA/22433/2019 Judgement Date 16-June-2022 Council for Petitioner Uchit N Sheth Council for Respondent Utkarsh R Sharma Section Section 5(3) of the IGST Act issued a notification […]