GST UPDATE

???? Desk of CA. Praveen Sharma Series-565 ????

MADRAS HIGH COURT IN THE CASE OF Viterra India Pvt Section 16 of the IGST Act, 2017

?This Writ Petition was filed to quash the appeal order dated 03.12.2021 and the rectification order dated 28.06.2022, and to direct the respondents to refund ?13,147 along with interest for July 2019.

?The petitioner's counsel and the respondents both agreed that the issue is covered by the Supreme Court's judgment, which upheld the Gujarat High Court's decision striking down GST on Ocean Freight Services as ultra vires. The petitioner had sought rectification based on this judgment, but the application was rejected, as the Goods and Service Tax Appellate Tribunal is not yet constituted.

?Since the Supreme Court has settled the issue, the respondents are required to refund the GST collected on Ocean Freight Services. The court directed the refund and left the matter of interest open for further adjudication. The Writ Petition was disposed of on these terms, with no costs, and the connected miscellaneous petitions were closed.

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CA. Praveen Sharma

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