GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional

The Delhi High Court ruled on the refund of service tax paid on ocean freight, following a Gujarat High Court judgment declaring the levy unconstitutional. The case involved a dispute over the service tax paid by importers on ocean freight, which was contested as an unconstitutional levy. The Gujarat High Court had previously struck down the levy, and the Delhi High Court upheld this decision. The ruling ensures that taxpayers are entitled to a refund of the service tax paid on ocean freight and reinforces the principle of fairness in the taxation process, particularly in cases where a levy is found to be unconstitutional.