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    <title>2024 (12) TMI 1118 - MADRAS HIGH COURT</title>
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    <description>The HC set aside an order regarding non-payment of IGST under reverse charge mechanism for vessel transportation services from outside India to customs clearance stations. The original order dated 23.03.2022 was passed before the SC&#039;s judgment in Union of India v. Mohit Minerals Pvt. Ltd. (decided 19.05.2022). Since the respondent authority had no opportunity to consider the SC precedent, the HC remanded the matter for fresh consideration in light of the SC decision. The writ petition was allowed by way of remand.</description>
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      <description>The HC set aside an order regarding non-payment of IGST under reverse charge mechanism for vessel transportation services from outside India to customs clearance stations. The original order dated 23.03.2022 was passed before the SC&#039;s judgment in Union of India v. Mohit Minerals Pvt. Ltd. (decided 19.05.2022). Since the respondent authority had no opportunity to consider the SC precedent, the HC remanded the matter for fresh consideration in light of the SC decision. The writ petition was allowed by way of remand.</description>
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