Allowed refund of IGST paid on ocean freight beyond limitation period prescribed under GST Law

Comsol Energyprivate Limited Vs State of Gujarat (Gujarat High Court)

The Hon’ble High Court, Gujarat in M/S Comsol Energy Private Limited v. State of Gujarat [R/Special Civil Application No. 11905 of 2020 decided on December 21, 2020] allowed the refund claim of Integrated Goods and Service Tax (IGST) paid on ocean freight under the reverse charge mechanism (RCM) beyond the statutory time limit prescribed under Section 54 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.