2026 (4) TMI 1571

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..... As for the purpose of importing coal, the petitioner had paid ocean freight charges to the suppliers of such coal, on C.I.F. basis. The Tax Authorities, relying upon Entry No.10 of Notification No.10 of 2017, had required the petitioner to pay G.S.T., on the freight paid by the petitioner, in these transactions. 2. The said Entry No.10 in Notification No.10 of 2017, came to be set aside, by a judgment of the Hon'ble High Court of Gujarat in the case of M/s. Mohit Minerals Pvt. Ltd. Vs. Union of India & another [2020 (1) TMI 974, 2020 (33) G.S.TL. 321 (Guj.)] The challenge to this order of the Hon'ble High Court of Gujarat ended in a dismissal of the Civil Appeal by the Hon'ble Supreme Court. The judgment of the Hon'ble Supreme Court is....

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.....2023, the petitioner moved this Court, by way of W.P.No.27026 of 2023. In the course of the hearing of this Writ Petition, the respondents informed this Court that they were ready to sanction refund, provided the petitioner rectified certain deficiencies pointed out, in the deficiency notice given to the petitioner. This Court, had disposed of W.P.No.27026 of 2023, by an order, dated 18.10.2023, directing the respondents to dispose of the application of the petitioner for refund within the time stipulated in the order. Subsequently, the respondents, by an order, dated 07.06.2024, refunded the amount of Rs.68,36,371/-, but rejected the claim of interest to an amount of Rs.20,50,911/-, on the ground that, the interest was not payable, under ....

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....rt, dated 14.08.2025, in W.P.No.17220 of 2024 & batch, for the proposition, that the refund of tax in a case where the levy of tax itself, has been declared as unconstitutional, would not be dependent, on Section 54 or Section 56 of the Act and that, the period of limitation stipulated in these provisions would not be applicable. The learned counsel would also rely upon a judgment of the Hon'ble High Court of Orissa delivered, on 22.01.2026, in W.P.(C) No.11618 of 2024, in the case of M/s. Paradeep Phosphates Limited Vs. Additional Commissioner & Ors. and the judgment of the Hon'ble High Court at Bombay, dated 17.10.2025, in W.P.No.3000 of 2023, in the case of West India Continental Oils Fats Pvt. Ltd. Vs. Union of India & Ors.. These two j....

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....he Hon'ble High Court of Gujarat in the case of Comsol Energy Private Limited. Vs. State of Gujarat [2020 SCC Online Guj 3601 = (2021) 55 GSTL 390], had held that, the provisions of Section 54 of the Act, would not be applicable to cases of refund of tax, where such tax has subsequently been struck down as unconstitutional. 13. In such circumstances, the contention of the revenue that the interest is not payable as refund had been made within the period stipulated, under Section 54 of the Act, would have to be rejected. 14. The Hon'ble High Court at Bombay as well as the Hon'ble High Court of Orissa, had considered the question of whether the interest would have to be paid, from the date of deposit of the tax till the date of refund o....