#mohit minerals

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GST demand on ocean freight quashed as Supreme Court’s decision in Mohit Minerals Pvt. Ltd. held reverse charge levy ultra vires

Case Reference:M/s Tussor Machine Tools India Pvt. Ltd. v. Superintendent of Central Excise & CGSTCourt: Madras High CourtPetition No.: W.P. No. 1004 of 2025 with W.M.P. Nos. 1246 & 1249 of 2025Category: Reverse Charge Mechanism – Ocean Freight on CIF ImportsDate of Judgment: 20 January 2025Relevant Sections: Section 5(3) of IGST Act, 2017; Section 9(3) of CGST Act, 2017 Facts (Paras 1–2): M/s…

GST demand on ocean freight quashed as Supreme Court’s decision in Mohit Minerals Pvt. Ltd. held reverse charge levy ultra vires

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Refund of IGST and service tax on ocean freight directed to be released to Torrent Power, with safeguard that benefit must flow to consumers through tariff adjustment under Electricity Act, avoiding unjust enrichment

  Case Summary Case Title: Torrent Power Ltd. v. Union of IndiaCourt: High Court of Gujarat at AhmedabadPetition No.: R/SCA No. 13655 of 2024 with R/SCA No. 1659 of 2024Date of Judgement: 23.10.2024Bench: Justice Bhargav D. Karia & Justice D.N. RayCategory of Dispute: Refund of IGST/Service Tax – Ocean FreightRelevant Sections: Section 54 & 57 of CGST Act, 2017 Rule 97 of CGST Rules,…

Refund of IGST and service tax on ocean freight directed to be released to Torrent Power, with safeguard that benefit must flow to consumers through tariff adjustment under Electricity Act, avoiding unjust enrichment

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Refund of IGST on ocean freight allowed as levy was held unconstitutional and refund claim treated maintainable despite limitation

Case Summary Case Title: M/s A T Trade Overseas Pvt. Ltd. v. Union of India & Anr.Court: High Court of Gujarat at AhmedabadPetition No.: Special Civil Application No. 13355 of 2024Date of Judgment: 18 October 2024Category: Refund of IGST (Ocean Freight)Relevant Sections/Rules: Article 226 of the Constitution of India Section 5 of the IGST Act, 2017 Rule 96 and refund mechanism under CGST…

Refund of IGST on ocean freight allowed as levy was held unconstitutional and refund claim treated maintainable despite limitation