FIRMENICH AROMATICS PRODUCTION INDIA PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
FIRMENICH AROMATICS PRODUCTION INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 385 of 2019 dated 26.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 8
Decision : In favour of assessee
Service Tax/IGST on ocean freight – CIF imports from non-taxable territory – Petitioner challenged provisions of Finance Act 1994, IGST Act 2017 and notifications levying service tax/IGST under RCM on vessel transportation services by non-taxable territory provider to non-taxable territory recipient (foreign exporter) received by Indian importer on CIF basis as extra-territorial lacking nexus under Article 245 – Importer neither service provider nor recipient per Sections 65B(44), 66B, 68 Finance Act – Separate levy violates composite supply under Section 8 CGST Act – Held: Writ allowed – SCN and letters quashed – Refund eligible on application subject to unjust enrichment – Notifications ultra vires.
Represented By:
Counsel for the Petitioner: Prithwiraj Choudhari a/w Arnab Roy i/b Vaish Associates
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