https://www.taxtmi.com/caselaws?id=762344 Gujarat HC held that IGST levy on ocean freight was unconstitutional based on SC precedent in Mohit Minerals case and various HC decisions. The court ruled that when notifications imposing such levy are struck down, authorities cannot insist on IGST collection on ocean freight amounts. Following Mafatlal Industries precedent, the court determined that writ jurisdiction exists for unconstitutional levy cases under Articles 32 and 226. The petitioner's writ petition seeking IGST refund was maintainable and allowed, with the impugned order quashed and set aside. en-us Wed, 20 Nov 2024 00:00:00 +0530 Wed, 25 Jun 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762344 Gujarat HC held that IGST levy on ocean freight was unconstitutional based on SC precedent in Mohit Minerals case and various HC decisions. The court ruled that when notifications imposing such levy are struck down, authorities cannot insist on IGST collection on ocean freight amounts. Following Mafatlal Industries precedent, the court determined that writ jurisdiction exists for unconstitutional levy cases under Articles 32 and 226. The petitioner's writ petition seeking IGST refund was maintainable and allowed, with the impugned order quashed and set aside. Case-Laws GST Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762344