IGST Refund Cannot Be Denied as Time-Barred as Ocean Freight Levy Was Declared Ultra Vires

Patanjali Foods Ltd. Vs Union of India & Anr. (Gujarat High Court) The petition was filed challenging an order dated 1 May 2025 by which the authorities rejected the petitioner’s refund claim for Integrated Goods and Services Tax (IGST) amounting to ₹40,30,715. The refund related to IGST paid on ocean freight in respect of imports made under Cost, Insurance and Freight (CIF) contracts. The rejection was based on the ground that the refund application was time-barred under Section 54(1) of the GST Act. The petitioner is a public limited company registered under the Central Goods and Ser...