M/S.Yentop Manickam Edible Oils(P) LTD. vs. The State Tax Officer-I - Madras High Court, 14 September 2022

Cause title — parties, addresses and appearances

W.P.(MD).No.23409 of 2019 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.09.2022 CORAM THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ W.P.(MD).No.23409 of 2019 M/s.Yentop Manickam Edible Oils (P) Limited, Represented by its Director, M.Mathavan. ... 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. 33AAACY1338C1ZU/December-2017 and quash the order dated 03.10.2019 as unlawful and invalid and further direct the respondent to refund the IGST of Rs.2,62,845/- 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.Prakash, Additional Government Pleader. 1/5 W.P.(MD).No.23409 of 2019

ORDER evident from the following extracts in the impugned proceedings: “The objections filed by the supplier are discussed as detailed below: correct.” 2/5

However, subsequently, the Gujarat High Court decided the issue relating to ocean freight in favour of the assessee. It is submitted by the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the Respondent in unison that subsequent to passing of the impugned order, the order of the Gujarat High Court has been affirmed by the Hon'ble Supreme Court in the case of Union of India and another Vs. Mohit Minerals Private Limited in Civil Appeal No.1390 of 2022 dated 19.05.2022. 4. It was thus submitted that the Respondent shall re-examine the claim of refund made by the petitioner in accordance with law and keeping in mind the aforesaid decision of the Hon'ble Supreme Court in the case of Mohit Minerals Private Limited (cited supra).

In view of the same, the impugned order dated 03.10.2019, is set aside. The Respondent is directed to re-examine the claim of refund made by the petitioner in accordance with law and keeping in mind the decision of the Hon'ble Supreme Court in the case of Mohit Minerals Private Limited (cited supra). The above exercise shall be completed by the Respondent within a period of eight (8) weeks from the date of receipt of a copy of this order. 3/5

The Writ Petition stands disposed of on the above terms. There shall be no order as to costs. 14.09.2022 Index : Yes / No Internet : Yes/ No Lm To The State Tax Officer-I, Virudhunagar Assessment Circle, Virudhunagar. 4/5 MOHAMMED SHAFFIQ

, J.

14.09.

2022 5/5