https://www.taxtmi.com/caselaws?id=758295 The HC dismissed the petitioner's refund claim for tax paid on reverse charge basis on ocean freight with interest. The court held that despite earlier litigation directing refund, the petitioner was not entitled to relief as the tax payment was revenue neutral - the amount paid would have been availed as Input Tax Credit and utilized. The court found the petitioner was taking undue advantage of court proceedings without suffering actual prejudice, noting only importers who bore IGST on ocean freight charges without liability would be prejudiced. The petition was dismissed with no interference warranted in the impugned order. en-us Thu, 22 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758295 The HC dismissed the petitioner's refund claim for tax paid on reverse charge basis on ocean freight with interest. The court held that despite earlier litigation directing refund, the petitioner was not entitled to relief as the tax payment was revenue neutral - the amount paid would have been availed as Input Tax Credit and utilized. The court found the petitioner was taking undue advantage of court proceedings without suffering actual prejudice, noting only importers who bore IGST on ocean freight charges without liability would be prejudiced. The petition was dismissed with no interference warranted in the impugned order. Case-Laws GST Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758295