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GST – Demand of IGST on Ocean Freight, Retrospective effect of judgement in Mohit Minerals case - Petitioner argued that as per the judgment of the Supreme Court in the case of Union of India vs. Mohit Minerals (P.) Ltd., IGST was not leviable on ocean freight for import of good - Revenue authorities contended that the amendment to Notification No.10/2017, which deleted Entry 10 with effect from October 1, 2023, made the petitioner liable to pay IGST on ocean freight for the period prior to the amendment - Whether the petitioner could be held liable to pay IGST on ocean freight for imported goods for the period prior to the amendment of Notification No.10/2017 – HELD - The judgment of a Constitutional Court declaring a law applies retrospectively unless it is expressly made prospective, whereas a statute applies prospectively unless it is expressly made retrospective. Since the Supreme Court judgment in Mohit Minerals (P.) Ltd. did not indicate that it would apply prospectively, the petitioner cannot be saddled with the IGST liability for the period prior to the amendment of Notification No.10/2017 - the Proper Officer was not right in concluding that since the judgment of the Hon’ble Supreme Court in the case of Mohit Minerals (P.) Ltd. did not indicate as to whether the same would apply prospectively or retrospectively, the same should be given prospective effect - Furthermore, reliance of the Proper Officer on the amendment to the Notification No.10/2017 to impose levy on the petitioner was/is also without basis. The said Notification No.10/2017 cannot be seen as enacting a law overriding the statutory provisions - The impugned orders are set aside and the petition is allowed
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