M/S.Indian Farmers Fertilizers Cooperative LTD. vs. Union Of INDIA
Held
The Court granted liberty to the petitioner to make an application for refund with statutory interest. The Proper Officer is to quantify the amount based on the Supreme Court's judgment in Union of India v. Mohit Minerals Pvt. Ltd. and decide within three months.
Facts
The petitioner sought a refund of GST paid on ocean freight, referencing previous High Court and Supreme Court judgments. The court had previously ordered that payments of GST on ocean freight were subject to final orders.
Key Issues
The primary issue was the refund of GST paid on ocean freight in light of evolving legal pronouncements on the matter.
Sections Cited
None explicitly mentioned as discussed in the judgment text provided.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 28.11.2022 11. 1. In view of the judgment of this Court dated 1st August, 2022 in W.P.(C) No.1684 of 2019 (M/s. Paradeep Phosphates Ltd. v. Union of India), liberty is granted to the Petitioner to make an appropriate application for refund together with statutory interest in terms of the order dated 11th January, 2021 passed in the writ to the effect that “all payments of GST including IGST on Ocean freight made by the Petitioners shall be subject to the final orders to be passed in these writ petitions” and subsequent order dated 6th April, 2021 to the effect that “the Opposite Parties will not require the Petitioners before this Court hereafter to pay IGST on ocean freight until further orders.” The Proper Officer will quantify the amount in ac
The judgment continues below.
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