M/S.South INDIA Krishna Oil And Fats PVT LTD. vs. The Assistant Commissioner Of GST - Central Tax
Held
The Court held that the Supreme Court's decision striking down the notification imposing GST on ocean freight was binding and not limited to the parties in that case. It also found the refund claim not time-barred given the pendency of legal issues.
Facts
The petitioner sought to quash an order rejecting their GST refund application and direct its disposal. The respondent rejected the refund, citing that the petitioner was not party to previous court cases and the refund application was time-barred.
Key Issues
Whether the Supreme Court's judgment on GST on ocean freight is binding on non-parties and if a refund application is time-barred when legal issues were pending.
Sections Cited
Not explicitly mentioned in the provided text, but the judgment discusses the imposition of GST on service and freight in the context of import of goods.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 22.09.2023 CORAM THE HONOURABLE MRS.JUSTICE S.SRIMATHY and W.M.P.(MD).No.16488 of 2023 M/s.South India Krishna Oil and Fats Pvt Ltd, Represented by its Manager (Taxation)
Vikas Rathor, RS 280, Semangalam Post, Via.Adiyakkamangalam, Thiruvarur – 611 101. ... Petitioner Vs.
The Assistant Commissioner of GST – Central Tax, Central Excise, Thanjavur Division, Ponnagar, Medical College Road, Thanjavur – 613 007. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records in the impugned order in original order No.15/2023-GST Refund dated 18.07.2023 on the file of the respondent and quash the same and direct the respondent to dispose of the refund application dated 18.05.2023 filed by the petitioner in accordance with law. 1/6 https://www.mhc.tn.gov.in/judis For Petitioner : Mr.T.Shanmugam For Respondent : Mr.R.Nanda Kumar, Senior Standing Counsel, Assisted by M/s.S.Ragaventhre, Junior Standing
The judgment continues below.
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