M/S.Yentop Manickavel Sons Edible Oils (P) LTD. vs. The State Tax Officer-I

WP(MD)/23654/2019HC MadrasGSTCNR HCMD01105613201922 September 2022Bench: HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ5 pages

AI SummaryRemanded

Held

The Court set aside the impugned order and directed the respondent to re-examine the refund claim. This re-examination must be in accordance with law and consider the Supreme Court's decision in Union of India Vs. Mohit Minerals Private Limited.

Facts

The petitioner's refund application for IGST paid on ocean freight under RCM was rejected by the respondent. The rejection was based on the Gujarat High Court's interim order in the Mohit Minerals case, which was not considered final at the time.

Key Issues

Whether the IGST paid on ocean freight under RCM is refundable, considering the subsequent Supreme Court ruling affirming the Gujarat High Court's decision.

Sections Cited

Section 5 (3)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P(MD).No.23654 of 2019 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 22.09.2022 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P(MD).No.23654 of 2019 M/s.Yentop Manickavel Sons Edible Oils Private Limited, Represented by its Director, Mr.M.Mathavan, No.123, Katchery Road, Virudhunagar. ... Petitioner Vs. The State Tax Officer-I, Virudhunagar Assessment Circle, Virudhunagar. ...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 of the Respondent in GST No.33AAACY1979R1ZK/January 2019 and quash the order, dated 03.10.2019 as unlawful and invalid and further direct the Respondent to refund the IGST of Rs.8,45,868/- excessively paid on ocean freight under RCM basis as per Notification No.10/2017 of Integrated Tax (Rate), dated 28.06.2017 as per Section 5 (3) of the IGST Act. For Petitioner : Mr.R.D.Ganesan For Respondent : Mr.M.Siddharthan Additional Government Pleader 1/5 W.P(MD).No.23654 of 2019

This Writ Petition is filed challenging the impugned order da

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.