IGST on Ocean Freight  –– The petitioner prayed for quashing the DRC-07 proceedings dated 10.2.2022 for the years 2017-18, 2018-19 and 2019-20 along with the adjudication for the DRC-07 dated 8.2.2022. The issue was with regard to alleged non-payment of tax on ocean freight. The petitioner claimed that he has already paid an amount of Rs.60,73,106/- and Rs.94,46,893/- under IGST on ocean freight on actuals under reserve charge for the years 2017-18 and 2018-19. The petitioner filed Writ Petition questioning the levy of IGST on ocean-freight and vide order dated 20.11.2019, this Court directed the respondents not to take any coercive steps for recovery of tax on ocean-freight. The Counsel of the petitioner submitted that when there is an order of this Court staying collection of penalty or tax on ocean freight, the authorities ought not to have demanded for payment of ocean freight known fully well about the same.  

Held that:- The Hon’ble High Court set aside the proceedings in DRC-07 dated 10.02.2022 and remanded the matter back to the first respondent, who shall deal with the same and pass appropriate orders after giving an opportunity of personal hearing to the petitioner, in accordance with law.