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VITERRA INDIA PVT LTD. vs. THE UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED
Pet. Counsel
Jas Sanghavi
Res. Counsel
R.senthil Kumar
R.nandhakumar

Petitioner / Applicant

VITERRA INDIA PVT LTD.

Respondent THE UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 14, 2024
Order No.

W. P(MD)No. 19314 of 2024 And W. M. P(MD)Nos. 16380 and 16382 of 2024

Citation

2024(8) TAXREPLY 10569
Original Order
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ORDER

ORDER This Writ Petition is filed to quash the order in appeal dated 03.12.2021 and rectification order dated 28.06.2022 passed by the respondent Nos.2 and 3 respectively and direct the respondents to forthwith sanction and grant the refund of Rs. 13,147/- along with appropriate interest for the month of July 2019. 2. It is submitted by the learned counsel for the petitioner as well as the learned counsel for the respondents that the issue stands covered by the judgment of the Hon'ble Supreme Court in 2022(61)GSTL 257 (SC) confirming the judgment of Gujarat High Court, wherein it was held that the levy of GST on Ocean Freight Services vide notification 8/2017-IT(Rate), dated 28.07.2017 and the Entry of the Notification No.10 of 2017-IT(Rate), dated 28.06.2017 was struck down. The relevant portion of the judgment is extracted hereunder: “3. The issue raised in this Writ petition was already allowed in favour of the assessee by the Hon'ble Gujarat H....

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