2023 (9) TMI 1548

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....titioner : Mr. T. Shanmugam For the Respondent : Mr. R. Nanda Kumar, Senior Standing Counsel, Assisted by M/s. S. Ragaventhre, Junior Standing Counsel. ORDER This Writ Petition is filed for Writ of Certiorarified Mandamus, to quash the impugned order passed in Order-in-Original No. 15/2023-GST refund dated 18.07.2023 and consequently, direct the respondent to dispose of the refund applica....

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....held by the Hon'ble Supreme Court. 3. The High Court of Gujarat in its judgment has held as under: "133. It appears that despite having levied and collected the integrated tax under the IGST Act, 2017, on import of goods on the entire value which includes the Ocean Freight through the impugned notifications, once again the integrated tax is being levied under an erroneous misconcep....

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.... passed the impugned order stating that the Gujarat High Court judgment is not binding of them. But the respondents failed to take note of the fact that the Hon'ble Supreme Court had dismissed the revenue appeal. Moreover, the High Court of Madras, being the Jurisdictional High Court has followed the Hon'ble Supreme Court judgment and held in favour of the assessee. But the respondents have st....

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....t is not in rem would not arise, since the respondents would not have power to impose GST. When there is no power to the respondents, then the imposition of GST is without any authority. 7. The respondents further submitted that the refund application ought to be submitted within a period of 2 years, but in the present case the petitioners had submitted beyond the period two years. Since the is....