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    <title>2023 (10) TMI 634 - MADRAS HIGH COURT</title>
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    <description>HC allowed writ petition challenging GST on ocean freight services. Court directed respondents to refund Rs. 45,93,793/- collected as GST, finding the levy ultra vires relevant statutory provisions. Interest component was left open for further adjudication. Petition was allowed without costs, with connected miscellaneous petitions closed.</description>
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      <description>HC allowed writ petition challenging GST on ocean freight services. Court directed respondents to refund Rs. 45,93,793/- collected as GST, finding the levy ultra vires relevant statutory provisions. Interest component was left open for further adjudication. Petition was allowed without costs, with connected miscellaneous petitions closed.</description>
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