Applicant filed writ application seeking to declare levy of IGST, on services of ocean freight on goods imported, as ultra vires section 5(3) of IGST Act, 2017 and Article 14 of Constitution of India. Applicant referred the decision made in case of Mohit Minerals (P) Limited. Applicant further asked for a relief of refund of IGST amount already paid to Government, along with interest.
The Honorable court relied on the decision of Mohit Minerals (P) Limited and allowed petition in favor of applicant. Further Court allowed applicant to file refund application in a usual manner and directed authorities to acknowledge the application and pass the refund order keeping in mind the legal provisions and decision of this court.
Source: [2020] 116 taxmann.com 1 (Gujarat) dated March 26, 2020.
