Refund Allowed as IGST on Ocean Freight Under Reverse Charge Was Held Invalid by SC

Arinsun Clean Energy Pvt Ltd. Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court) The Madhya Pradesh High Court considered a petition challenging the order dated 24 January 2025 passed by the Deputy Commissioner of State Tax, Circle Rewa, by which the refund of Integrated Goods and Services Tax (IGST) paid on ocean freight under the reverse charge mechanism was rejected. The petitioner company, incorporated under the Companies Act and engaged in the business of generation and sale of electricity, is registered under the Goods and Services Tax Act, 2017. During the financial y...