https://www.taxtmi.com/caselaws?id=433662 Challenge to IGST recovery on imported inputs under the reverse charge for ocean freight was disposed of in light of binding precedent; the High Court applied the Supreme Court's affirmation of a prior High Court decision and concluded continued proceedings would be futile. The court therefore granted writ relief, quashed the show cause notice dated 31 March 2019 and relieved the taxpayer of the alleged IGST liability and associated penalties. The decision rests on finality of judicial precedent rather than fresh factual or interpretive findings about tax liability under the reverse charge mechanism for import-related freight. en-us Fri, 27 Jan 2023 00:00:00 +0530 Thu, 12 Feb 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433662 Challenge to IGST recovery on imported inputs under the reverse charge for ocean freight was disposed of in light of binding precedent; the High Court applied the Supreme Court's affirmation of a prior High Court decision and concluded continued proceedings would be futile. The court therefore granted writ relief, quashed the show cause notice dated 31 March 2019 and relieved the taxpayer of the alleged IGST liability and associated penalties. The decision rests on finality of judicial precedent rather than fresh factual or interpretive findings about tax liability under the reverse charge mechanism for import-related freight. Case-Laws GST Fri, 27 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433662