Synthite Industries Limited vs. Union Of INDIA
Held
The High Court, acknowledging the Supreme Court's ruling that GST on ocean freight from an importer in a CIF contract violates composite supply principles, directed the competent officer to re-evaluate the show cause notice. The Court expressed a prima facie view that nothing further survives for adjudication and instructed to drop proceedings if the Supreme Court judgment applies.
Facts
An importer challenged a show cause notice demanding GST on ocean freight, arguing that the issue was settled by the Supreme Court's judgment in *Union of India v. M/s. Mohit Minerals Pvt. Ltd.*
Key Issues
Whether GST can be separately demanded on ocean freight from an Indian importer in a CIF contract, given that IGST is already paid on the composite supply of goods and services, in light of composite supply principles.
Sections Cited
Section 2(30), Section 8
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 11TH DAY OF JULY 2022 / 20TH ASHADHA, 1944 WP(C) NO. 21118 OF 2021 PETITIONER: SYNTHITE INDUSTRIES LIMITED KADAYIRUPPU POST, KOLENCHERY, KOCHI 682 311 REPRESENTED BY ITS CFO AND COMPANY SECRETARY MR. SALES K FRANCIS BY ADVS. JOSE JACOB JAZIL DEV FERDINANTO RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001 2 PRINCIPAL COMMISSIONER OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE, KOCHI COMMISSIONERATE, IS PRESS ROAD, 682 018 3 JOINT DIRECTOR OFFICE OF THE ADDITIONAL DIRECTOR GENERAL, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU KOCHI 682 017 4 SENIOR INTELLIGENCE OFFICER OFFICE OF THE ADDITIONAL DIRECTOR GENERAL, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682 017. BY ADVS. J.RAMKUMAR N.J.ASHWIN, CGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.21118/2021 -2- J U D G M E N T Petitioner has approached this Court challenging Ext.P5 show cause notice prop
The judgment continues below.
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