Gujarat HC allows refund of IGST paid on ocean freight

Bharat Oman Refineries Ltd. Vs Union of India (Gujarat High Court) Gujarat HC allows refund of IGST paid  on Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1 By this writ application under Article 226 of the Constitution of India, the writ applicant, a government company, has prayed for the following reliefs: “ A. This Hon’ble Court may be pleased to issue a writ of mandamus directing the respon...