GST Refund on Ocean Freight Allowed if filed After Notification was Struck Down

H K Enterprise Vs Union of India & Ors. (Gujarat High Court) Summary: In H K Enterprise Vs Union of India & Ors. [R/Special Civil Application No. 14119 of 2024], the Gujarat High Court addressed the issue of a GST refund claim for Integrated Goods and Services Tax (IGST) paid on ocean freight. The petitioner filed for a refund for June 2018, post the Supreme Court’s decision in Mohit Minerals (2022), which struck down Notification No. 10/2017-IT (Rate) mandating IGST on ocean freight under the Reverse Charge Mechanism (RCM). The authorities rejected the refund application, citing...