Louis Dreyfus Company Private Limited Vs Union of India (Andhra Pradesh High Court)
Andhra Pradesh High Court held that GST is not leviable on ocean freight charges, accordingly, refund of GST paid on ocean freight cannot be denied by applying period of limitation since payment of money cannot be treated as payment of tax.
Facts- The petitioner is a registered person and is in the business of import of agricultural products for onward use and sale within India. The petitioner had imported certain agricultural products on CIF basis and paid GST on ocean freight charges, on reverse charge mechanism basis, for various months in 2017. The petitioner had paid GST, on the ocean freight charges, on account of the notification No.8/2017-GST and Notification No.10/2017-GST. These notifications were challenged before the Hon’ble High Court of Gujarat in Mohit Minerals Pvt. Ltd., vs Union of India. Hon’ble Supreme Court affirmed the view of the Hon’ble High Court of Gujarat.
The petitioner, after the judgment of the Hon’ble Supreme Court, filed applications, dated 30.03.2023, for refund of GST, paid on ocean freight charges, in 2017. These applications came to be dismissed by separate orders, dated 25.05.2023. Post dismissal of appeal by appellate authority, the present petition is filed.
