MIDAS TANKERS PRIVATE LIMITED v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
MIDAS TANKERS PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 2554 of 2026 dated 02.04.2026
Law : GST
Act Name : Central Goods & Services Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 8 & Section 13 & 20
Decision : In favour of assessee
Demand – Interest & penalty – Transportation of goods by vessel (hire & freight basis) – Audit objection treating POS as India under Section 13(9) IGST Act – Petitioner paid foreign exchange, foreign supplier recipient – Section 13(9) omission w.e.f. 01.10.2023 restored recipient-location rule – CIF import: customs duty paid on composite supply – Petitioner relied on Mohit Minerals (2022 ) stating service forms part of goods supply under section 2(30),8 CGST Act – Held: Writ petition disposed – SCN & order quashed – Refund with interest directed within 4 weeks.
Represented By:
Counsel for the Petitioner: D.B.Shroff, Senior Advocate, with Durgesh Nadkarni i/by Ashok Singh
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