Bombay HC Invalidates GST Demand on Ocean Freight

Agarwal Coal Corporation Pvt Ltd Vs Assist. Commissioner of State Tax (Bombay High Court) In a recent decision, the Bombay High Court has invalidated a GST demand on ocean freight, citing lack of jurisdiction. The case, initiated by Agarwal Coal Corporation Pvt Ltd against the Assistant Commissioner of Sales Tax, “C” Division, Mumbai, challenged a show cause notice issued on 26th September 2023. The notice, based on Notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017, was contested primarily on grounds of jurisdiction. The petitioner argued that the basis of the sh...