Viterra INDIA PVT. LTD. vs. The Union Of INDIA
Held
The Court held that the levy of GST on ocean freight services was ultra vires and struck down by the Supreme Court. Therefore, the authorities were liable to refund the collected GST.
Facts
The petitioner sought a refund of GST paid on ocean freight services, which was rejected by the authorities. The petitioner's rectification application was also rejected, stating the remedy lay with the GST Appellate Tribunal, which was not yet constituted.
Key Issues
Whether GST collected on ocean freight services is refundable in light of Supreme Court judgments striking down relevant notifications. Whether the rejection of a rectification application is valid when the appellate tribunal is not constituted.
Sections Cited
Section 161, Section 8, Section 5(3)
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.08.2023 CORAM THE HONOURABLE MRS.JUSTICE S.SRIMATHY W.P.(MD)No.9198 of 2023 and W.M.P.(MD).Nos. 8299 and 8300 of 2023 Viterra India Pvt. Ltd. Having its office at 73J/15, Perison Plaza, 60ft Road, Polpettai, Thoothukudi, Tamil Nadu, 628 002. ... Petitioner vs. 1.The Union of India Through the Secretary, Ministry of Commerce Department of Commerce, Udyog Bhavan, North Block, New Delhi-110 001. 2.The Commissioner of GST and Central Excise (Appeals) Having his office at Circuit Office, Madurai, No.4, Lal Bahadur Shastri Marg, Madurai. 1/8 https://www.mhc.tn.gov.in/judis
The Joint Commissioner of GST and Central Excise (Appeals), Having his office at Circuit Office, Madurai, No.4, Lal Bahadur Shastri Marg, Central Revenue Buildings, Madurai-625 002. 4.The Commissioner of CGST & CE, Tuticorin Circuit Office, Madurai, No.4, Lal Bahadur Shastri Marg, Central Revenue Buildings, Madurai-625 002. 5.The Assistant Commissioner of CGST &CE, Tuticorin Circuit Office, Madurai, No.4, Lal Bahadur Shastri Marg, Central Revenue Buildi
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