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Bombay HC Invalidates GST Demand on Ocean Freight
Case Law Details
- Case Name
- Agarwal Coal Corporation Pvt Ltd Vs Assist. Commissioner of State Tax (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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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 th...




