Case Law Details
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 respondents to grant refund of the amount of IGST already paid by the petitioner pursuant to entry No. 10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 (as per statement at Annexure D) along with appropriate interest on such refund;
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