Viterra India Pvt Ltd v. Union Of India

Digitally signed by GAURI AMIT GAEKWAD Date:

2024.08.27 15:03:24 +0530 GAURI AMIT GAEKWAD 1/1 13.WP-1449-2024.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1449 OF 2024 Viterra India Pvt. Ltd.

....Petitioner V/s.

The Union of India & Ors.

....Respondents ---- Mr. Marmik Kamdar a/w. Mr. Mayank Jain i/b. Khaitan and Co. for petitioner.

Mr. Karan Adik a/w. Mr. Harshad Shingnapurkar for respondent nos.1 and 3.

---- CORAM : K.R. SHRIRAM & JITENDRA JAIN, JJ.

DATED : 26th AUGUST 2024 P.C. :

Mr. Adik in fairness and as an officer of the Court agrees that the issue in this petition as to whether IGST is leviable on ocean freight services is covered by the judgment of the Hon'ble Apex Court in Union of India v/s. Mohit Minerals Pvt. Ltd.1 Therefore, wherever refund is payable, the same shall be paid with applicable interest in accordance with law within eight weeks of receiving a copy of this order.

Petition disposed.

(JITENDRA JAIN, J.) (K.R. SHRIRAM, J.) 2022 (61) G.S.T.L. 257 (SC) Gauri Gaekwad