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SOUTH INDIA KRISHNA OIL AND FATS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF GST-CENTRAL TAX CENTRAL EXCISE, THANJAVUR
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
T. Shanmugam
Res. Counsel
N. Dilip Kumar
K.prabhu

Petitioner / Applicant

SOUTH INDIA KRISHNA OIL AND FATS PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER OF GST-CENTRAL TAX CENTRAL EXCISE, THANJAVUR
Court Madras High Court
State

Tamilnadu

Date Aug 22, 2024
Order No.

W. P. (MD)No. 11645 of 2024 And W. M. P. (MD)No. 10383 of 2024

Citation

2024(8) TAXREPLY 10777
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ORDER

ORDER The petitioner has filed this writ petition against the impugned order dated 11.01.2024 whereby, the petitioner's refund claim for the tax paid on reverse charge basis on ocean freight for a sum of Rs. 66,00,287/- together with interest at 6% (interest of Rs. 1,94,211/-) from 17.07.2023 has been granted to the petitioner. 2. The refund claim itself came to be filed by the petitioner on 04.04.2023 after the Hon'ble Supreme Court rendered its decision in Union of India Vs. Mohit Minerals, (2022) 61 GSTL/257 (SC) dated 19.05.2022. By the aforesaid decision, the Hon'ble Supreme Court has held as under:- “(E) Conclusion: 148. Based on the above discussion, we have reached the following conclusion: (i) The recommendations of the GST Council are not binding on the Union and States for the following reasons: (a) The deletion of Article 279B and the inclusion of Article 279(1) by the Constitutio....

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