https://www.taxtmi.com/caselaws?id=762628 Gujarat HC held that IGST levy on ocean freight paid by petitioner was unconstitutional, following SC precedent in Mohit Minerals case. The court determined that when notification imposing IGST on CIF value transactions is struck down, authorities cannot insist on levy collection. Applying Mafatlal Industries principles, the court found petitioner's writ petition for refund maintainable as this constituted unconstitutional levy rather than illegal levy or voluntary payment under mistake of law. The petition was allowed and refund directed. en-us Fri, 18 Oct 2024 00:00:00 +0530 Tue, 03 Jun 2025 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762628 Gujarat HC held that IGST levy on ocean freight paid by petitioner was unconstitutional, following SC precedent in Mohit Minerals case. The court determined that when notification imposing IGST on CIF value transactions is struck down, authorities cannot insist on levy collection. Applying Mafatlal Industries principles, the court found petitioner's writ petition for refund maintainable as this constituted unconstitutional levy rather than illegal levy or voluntary payment under mistake of law. The petition was allowed and refund directed. Case-Laws GST Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762628