INDIAN POTASH LIMITED & ANR. v. THE UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
INDIAN POTASH LIMITED & ANR.
v.
THE UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION NO. 11004 of 2024 dated 16.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54
Decision : In favour of assessee
Refund – IGST on ocean freight – Imports on CIF basis – Petitioner paid IGST on freight under section RCM per Entry 10, Notification 10/2017-IT(R) – Refund claimed under section 54 post Mohit Minerals holding Notification ultra vires – Adjudication rejected – Appellate Authority remanded to verify limitation – No personal hearing despite notice – Held: Order quashed – Refund claim processed with 6% interest within 12 weeks.
Represented By:
Counsel for the Petitioner: Amrita Thakore for Bhavesh B Chokshi
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