https://www.taxtmi.com/caselaws?id=757334 GST collected on ocean freight services could not be retained once the levy was treated as ultra vires sections 8 of the CGST Act and 5(3) of the IGST Act. On that basis, refund was held to follow as a necessary consequence of the invalid levy, and the respondents were bound to return the amount collected. Rejection of the rectification application under section 161 on the ground that an appellate remedy was available did not bar relief where the substantive levy itself had already been invalidated. The question of interest was left open. en-us Wed, 14 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757334 GST collected on ocean freight services could not be retained once the levy was treated as ultra vires sections 8 of the CGST Act and 5(3) of the IGST Act. On that basis, refund was held to follow as a necessary consequence of the invalid levy, and the respondents were bound to return the amount collected. Rejection of the rectification application under section 161 on the ground that an appellate remedy was available did not bar relief where the substantive levy itself had already been invalidated. The question of interest was left open. Case-Laws GST Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757334