HC: Directs Revenue to refund IGST already paid on ocean freight by Assessee, matter no longer res integra

Gujarat HC allows Assessee’s petition, directs Revenue to sanction the refund and pay the requisite amount of IGST already paid by the Assessee pursuant to the Entry No.10 of Notification No.10/2017-IGST dated 28th June 2017 declared to be ultra vires by this Court; Notes that  application is in respect of levy of tax under IGST Act, 2017, on the Ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of...