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BHARGAV D. KARIA, D. N. RAY
H K Enterprise – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
D.N.Ray, J.
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, with the consent of learned advocates for the respective parties, the matter is taken up for final hearing.
3. Rule returnable forthwith.Learned advocate Mr.Param V.Shah waives service of notice of rule on behalf of the respondent No.1 and learned advocate Mr.Hirak Shah waives service of notice of rule on behalf of the respondent Nos. 2 and 3.
4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:
The court held that refund claims for IGST on ocean freight are valid if filed after notifications imposing the levy are struck down as unconstitutional.
The court emphasized the need for timely refund processing under GST laws, overturning unjust rejection based on procedural grounds.
Refund applications for taxes paid under a mistake of law are not bound by strict statutory limits when the underlying tax was invalid.
The court affirmed that an unlawful tax collection obligates the government to refund with interest, reinforcing the principle of unjust enrichment and constitutional mandates under Article 265.
Interest is payable on a tax refund when the tax was collected unlawfully, dating from payment until refund, emphasizing equity and restitution principles.
Refund of IGST is mandated when earlier notifications were found unconstitutional, confirming unavailability of time-bar arguments.
The main legal point established in the judgment is that a petitioner is entitled to an IGST refund for zero-rated supply exports under the relevant provisions of the IGST Act and CGST Act, despite a....
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