Refund granted as IGST on ocean freight on reverse charge is unconstitutional

A T Trade Overseas Pvt Ltd Vs Union of India & Anr (Gujarat High Court)

Gujarat High Court held that imposition of Integrated Goods and Services Tax [IGST] on ocean freight on reverse charge basis is unconstitutional thus voluntary payment of such IGST by the importer is refundable even after limitation period.

Facts- The petitioner has imported Bituminous Coal from foreign suppliers after payment of customs duty and IGST on the import of such goods.

In terms of Notification 8/2017 read with Notification No.10/2017, the petitioner in his capacity

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