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

WP(MD)/23660/2019HC MadrasGSTCNR HCMD01105604201922 September 2022Bench: HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ5 pages

AI SummaryRemanded

Held

The High Court set aside the impugned order and directed the respondent to re-examine the refund claim. This re-examination must be in accordance with the law and the Supreme Court's decision in the Mohit Minerals case.

Facts

The petitioner sought a refund of IGST paid on ocean freight under RCM, which was rejected by the respondent based on an interim order from the Gujarat High Court. Subsequently, the Supreme Court affirmed the Gujarat High Court's decision in favour of the assessee.

Key Issues

Whether IGST is payable on ocean freight under RCM, and if a refund claim should be granted in light of subsequent Supreme Court pronouncements.

Sections Cited

Section 5 (3)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P(MD).No.23660 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.23660 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/May 2018 and quash the order, dated 03.10.2019 as unlawful and invalid and further direct the Respondent to refund the IGST of Rs.1,35,650/- 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.23660 of 2019

This Writ Petition is filed challenging the impugned order dated

The judgment continues below.

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