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EMPIRE INDUSTRIES LIMITED vs. FIVE STAR MARINE EXPORTS PVT. LTD.
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
R. Murari
Pavan Kumar Gandhi
Res. Counsel
T. Mohan
R. Anish Kumar

Petitioner / Applicant

EMPIRE INDUSTRIES LIMITED
Respondent FIVE STAR MARINE EXPORTS PVT. LTD.
Court Madras High Court
State

Tamilnadu

Date Apr 30, 2025
Order No.

Arb. O. P. (Com. Div) No. 85 of 2024

Citation

2025(4) TAXREPLY 13152
Original Order
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ORDER

ORDER This petition has been filed under Section 34 of the Arbitration and Conciliation Act, 1996, challenging the impugned arbitral award dated 02.11.2023 passed in favour of the respondent against the petitioners. 2. The petitioners are the respondents and the respondent is the claimant in the arbitration. The petitioners used the sea food processing facility of the respondent for the purpose of pre-processing, processing, packing and storing all type of marine products and they entered into an agreement dated 05.02.2018 with the respondent. There arose disputes between the respondent and the petitioners with regard to payment of Central Goods and Service Tax (CGST). 3. Clause 12 of the agreement dated 05.02.2018 is the payment of GST clause. As per the said clause, the applicable GST charges has to paid by the petitioners (Exporter) to the respondent (Processor). According to the petitioners, in respect of clause 12 of the agreement, they are liable only to pay GST at....

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