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

WP(MD)/23502/2019HC MadrasGSTCNR HCMD01104792201914 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 law and consider the Supreme Court's decision in the Mohit Minerals case.

Facts

The petitioner's refund application for IGST paid on ocean freight under RCM was rejected by the respondent. The rejection was based on an interim order from the Gujarat High Court, which was later affirmed by the Supreme Court.

Key Issues

Whether the IGST paid on ocean freight under RCM is refundable, considering the Supreme Court's decision in Mohit Minerals Private Limited.

Sections Cited

Section 5(3)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(MD).No.23502 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.23502 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/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.7,03,137/- 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.23502 of 2019

This Writ Petition is filed challenging the impugned order dated 03.10.2019, whereby, the refund application filed by the petitioner on IGST paid on ocean freight under RCM basis fo

The judgment continues below.

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