Louis Dreyfus Company India Private Limited Vs Union of India (Gujarat High Court)
The Hon’ble High Court, Gujarat in the matter of M/S Louis Dreyfus Company India Private Limited v. Union of India [SPECIAL CIVIL APPLICATION NO. 11540 of 2021 dated July 07, 2022] has directed the department to grant refund of Integrated Goods and Services Tax (“IGST”) already paid by the assessee on the amount of ocean freight charges.
Facts:
M/s Louis Dreyfus Company India Private Limited (“the Petitioner”) has engaged in the business of processing of edible oils and coffee etc. has filled the present Special Civil Application prayed to direct the Revenue Department (“the Respondent”) to refund the IGST paid on the amount of ocean freight charges with interest. It was further prayed to prohibit the Respondent authorities from collecting the IGST in terms of Notification No. 10 of 2017 – Integrated Tax (Rate) dated June 28, 2017 read with Notification No. 8 of 2017 – Integrated Tax (Rate) dated June 28, 2017.
Petitioner’s Contention:
- Relied upon the judgement of the Hon’ble Supreme Court in the case of Mohit Minerals Pvt. Ltd. vs. Union of India [Special Civil Application No. 726 of 2018 dated January 23, 2020] (“the Mohit Minerals Case”) wherein it was held the aforesaid notifications are unconstitutional and ultra vires the statute.
- The Petitioner by relying on the decision Adi Enterprises vs. Union of India being Misc. Civil Application No. 1 of 2020 [Special Civil Application No. 10479 of 2019], submitted that refund of the IGST paid pursuant to the aforementioned Notifications, the Court directed the department to refund the amount of the IGST already paid by the
Issue:
