MGM Oil Mills Pvt Ltd. Vs Union of India (Madras High Court)
Summary: The Madurai Bench of the Madras High Court, comprising Justice M. Dhandapani and Justice N. Dilip Kumar, by a common order dated 12 August 2026, allowed W.P.(MD) Nos.10823 and 10309 of 2020 and W.P.(MD) Nos.27785 to 27793 of 2022, holding that the subject matter was covered by the judgment of the Supreme Court in Union of India v. Mohit Minerals Private Limited, reported in [2022 (61) G.S.T.L. 257 SC].
The first two writ petitions challenged Sl.No.10 of Notification No.10/2017-Integrated Tax (Rate) dated 28.06.2017 and Sl.No.9(ii) of Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017 as null and void and violative of Articles 245 and 269A of the Constitution and Sections 1, 7(4) and 5(3) of the Integrated Goods and Services Tax Act, 2017. The remaining petitions challenged appellate and adjudication orders confirming demands relating to IGST under Reverse Charge Mechanism on ocean freight, including claims for refund of amounts stated to have been paid under CGST/SGST instead of IGST.
At the hearing, counsel for the petitioners submitted that the issue was squarely covered by the Supreme Court’s decision in Union of India v. Mohit Minerals Private Limited. Counsel also produced the order dated 13.10.2025 in W.P.(MD) No.3129 of 2022 passed by a Coordinate Bench, in which the Supreme Court’s judgment was considered and the relevant portions were extracted.
