https://www.taxtmi.com/caselaws?id=776801 HC held that after SC struck down N/Ns. 8 and 10/2017 in relation to GST on ocean freight in CIF imports, the declaration of law operates retrospectively, as no prospective overruling was specified. Relying on Gujarat HC's view in a similar matter, HC ruled that refund claims of GST paid on ocean freight cannot be rejected as time-barred under Section 54 of the CGST Act when they arise from such invalidated notifications. The rejection orders were set aside and the refund claim directed to be considered; petition allowed. en-us Thu, 14 Aug 2025 00:00:00 +0530 Fri, 21 Nov 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776801 HC held that after SC struck down N/Ns. 8 and 10/2017 in relation to GST on ocean freight in CIF imports, the declaration of law operates retrospectively, as no prospective overruling was specified. Relying on Gujarat HC's view in a similar matter, HC ruled that refund claims of GST paid on ocean freight cannot be rejected as time-barred under Section 54 of the CGST Act when they arise from such invalidated notifications. The rejection orders were set aside and the refund claim directed to be considered; petition allowed. Case-Laws GST Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776801