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    <title>2023 (4) TMI 1120 - GUJARAT HIGH COURT</title>
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    <description>HC ruled that IGST levy on ocean freight was unconstitutional. The petitioner, an importer, paid Rs. 6,98,00,420/- in IGST on ocean freight from June 2017 to December 2019. The court directed respondents to refund the entire amount with statutory interest within six weeks, following previous judicial precedents declaring similar notifications ultra vires.</description>
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      <description>HC ruled that IGST levy on ocean freight was unconstitutional. The petitioner, an importer, paid Rs. 6,98,00,420/- in IGST on ocean freight from June 2017 to December 2019. The court directed respondents to refund the entire amount with statutory interest within six weeks, following previous judicial precedents declaring similar notifications ultra vires.</description>
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