Laxmi Metal And Machines Vs Union of India And Others (Punjab and Haryana High Court)
The Punjab and Haryana High Court heard a writ petition challenging the orders passed under the Goods and Services Tax Act, 2017 (GST Act) regarding a refund claim. The petitioner, a partnership firm engaged in trading used imported machinery and registered under the GST Act, sought to set aside the order-in-original dated 24.01.2024 and the order-in-appeal dated 19.06.2025. The refund claim concerned payment of IGST on ocean freight under the reverse charge mechanism (RCM), which had been deposited under protest totaling ₹2,94,614/- during the period July 2017 to March 2019.
The petitioner had filed the refund claim following the Supreme Court judgment in Union of India v. Mohit Minerals Pvt. Ltd., which declared the Ocean Freight RCM levy unconstitutional and struck down the notifications imposing the tax. The refund application in Form RFD-01 was filed on 09.11.2023 but rejected by the Proper Officer in the order-in-original dated 24.01.2024. The petitioner subsequently filed an appeal on 01.06.2024, which was dismissed by the Appellate Authority on 19.06.2025 on the ground of alleged delay by one day in filing the appeal, without providing an opportunity for personal hearing.
