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

WP(MD)/23515/2019HC MadrasGSTCNR HCMD01104788201914 September 2022Bench: HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ5 pages

AI SummaryRemanded

Held

The High Court set aside the impugned order rejecting the refund. The respondent was directed to re-examine the refund claim in light of the Supreme Court's decision on ocean freight.

Facts

The petitioner's refund application for IGST paid on ocean freight under RCM was rejected based on an interim order from the Gujarat High Court. Subsequently, the Supreme Court affirmed the Gujarat High Court's decision in favor of the assessee.

Key Issues

Whether IGST is payable on ocean freight under RCM. Whether the refund claim should be reconsidered based on subsequent Supreme Court judgment.

Sections Cited

Section 5(3) of the IGST Act

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(MD).No.23515 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.23515 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/November-2018 and quash the order dated 03.10.2019 as unlawful and invalid and further direct the respondent to refund the IGST of Rs.4,18,320/- 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.23515 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 f

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.