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Case Law Details

Case Name : Viterra India Pvt Ltd Vs Union of India (Madras High Court)
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Viterra India Pvt Ltd Vs Union of India (Madras High Court)

Madras High Court held that GST is not leviable on Ocean Freight Services as per Supreme Court judgement and relevant notification. Thus, any amount collected by department as GST on Ocean Freight Services needs to be refunded back.

Facts- This Writ Petition is filed to quash the order in appeal dated 03.12.202 1 and rectification order dated 28.06.2022 passed by the respondent Nos.2 and 3 respectively and direct the respondents to forthwith sanction and grant the refund of Rs. 13,147/- along with a

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