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    <title>2023 (4) TMI 423 - DELHI HIGH COURT</title>
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    <description>HC ruled partially in favor of petitioner regarding IGST on ocean freight charges, citing prior SC precedent. The court disposed of the petition, allowing the petitioner to challenge service tax levy if future departmental action occurs. Challenges to constitutional delegation and specific letters remained unresolved, with the court providing procedural flexibility for potential future legal recourse.</description>
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      <link>https://www.taxtmi.com/caselaws?id=436397</link>
      <description>HC ruled partially in favor of petitioner regarding IGST on ocean freight charges, citing prior SC precedent. The court disposed of the petition, allowing the petitioner to challenge service tax levy if future departmental action occurs. Challenges to constitutional delegation and specific letters remained unresolved, with the court providing procedural flexibility for potential future legal recourse.</description>
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