Applicant Seeks Refund of GST on Ocean Freight After Notification Declared Ultra Vires; Application to Competent Authority Required.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of GST paid under RCM on ocean freight - Since the Notification has been struck down as ultra vires, as a consequence of the same, the writ applicant seeks refund of the amount paid towards the IGST. However, for this purpose, the writ applicant will have to prefer an appropriate application addressed to the competent authority. - HC....