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Case Name : Firstmove Logistics Pvt. Ltd. Vs Union of India (Chhattisgarh High Court)
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Firstmove Logistics Pvt. Ltd. Vs Union of India (Chhattisgarh High Court)

The Chhattisgarh High Court addressed a petition filed by Firstmove Logistics (P.) Ltd. against the Union of India and South Eastern Coalfields Limited (SECL) concerning the retrospective revision of Goods and Services Tax (GST) reimbursement rates. Firstmove Logistics, a coal transportation company, argued that SECL’s decision to apply revised normative rates from 2023 retroactively to payments made since 2018 resulted in undue deductions from their due payments. The core dispute centered on Clause 5 o

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