S.N. TRADELINK PVT LTD. v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
S.N. TRADELINK PVT LTD.
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION NO. 10928 of 2025 dated 26.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 49 & 54
Rule Number : Rule 88A
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund – IGST on ocean freight – Refund rejected as time-barred, already utilised and not covered under Section 54(3) – Petitioner contended limitation inapplicable as levy declared unconstitutional and reversed ITC from SGST to IGST via Form DRC-03 – Department verified reversal correct – Held: Petition allowed – Order quashed – Authorities to pass fresh de novo order granting refund within 12 weeks.
Represented By:
Counsel for the Petitioner: Uchit N Seth
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