Union Of India vs M/S Mohit Minerals Pvt. Ltd.

The Supreme Court addressed the issue of the validity of the imposition of Integrated Goods and Services Tax (IGST) on ocean freight. The court held that the levy of IGST on ocean freight is unconstitutional as it violates the principles of taxation under the Goods and Services Tax regime. The decision emphasized the need for clarity in tax laws and the importance of adhering to constitutional mandates in tax imposition.