Orient Overseas Container Line Limited & Ors. Vs Union of India & Ors. (Gujarat High Court)
The Gujarat High Court heard a petition filed by Orient Overseas Container Line Limited challenging an order dated 28.01.2025 passed by the respondent authorities under the GST framework. The petitioner operates container shipping and logistics services through its Indian company headquartered in Mumbai, with multiple branches across India, each holding separate GST registration numbers as required by law. In Gujarat, a major port state, the petitioner obtained a separate Input Service Distributor (ISD) registration to distribute Input Tax Credit (ITC) among its branches in compliance with GST provisions. The petitioner contended that the demand raised under Section 74 of the Central Goods and Services Tax Act, 2017, alleging tax evasion, was erroneous, as no evasion had occurred and the issue solely concerned ITC distribution. The petitioner argued that the impugned order misinterpreted the GST Act and GST Circular 199/11/2023 dated 17.07.2023. The High Court issued notice to the respondents, returning the matter on 24.07.2025, and granted ad interim relief, preventing any coercive action during the pendency of the petition, while permitting direct service via email.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
