H K Enterprise Vs Union of India & Ors
Date: November 19, 2024
Subject Matter
Claim for refund is valid if the levy imposed was unconstitutional, even if it is beyond the usual statutory time limit for refund applications
Summary
The case involves a petitioner seeking a writ under Article 226 of the Constitution of India regarding the levy of Integrated Goods and Services Tax (IGST) on ocean freight. The petitioner is challenging the constitutionality of the IGST levy pursuan…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Sanket Gupta appearing for learned advocate Mr. Anand Nainawati for the petitioner; learned advocate Mr. Param V. Shah for the respondent No.1 and learned advocate Mr. Hirak Shah appearing for learned advocate Mr. Nikunt Raval for the respondent Nos.2 and 3. 2. Having regard to the brief controversy involved,…