This Is Why Kerala High Court Directs Cochin Port Trust To Seek GST Refund on Anchorage Charges
This Is Why Kerala High Court Directs Cochin Port Trust To Seek GST Refund on Anchorage Charges
The Kerala High Court has directed the Cochin Port Trust (CoPT) to seek GST refund on anchorage charges as the Streamer Agent are not liable for anchorage charges before 06.10.2020.
The bench of Justice D. K. Singh has observed that a legislation is presumed not to be intended to have a retrospective operation. The idea is that a current law should govern current activities. The law passed today cannot apply to the events of the past. This principle of law is known as lex prospicit non respicit, i.e., the law looks forward, not backwards. The charges cannot be given retrospective effect but will operate only prospectively, i.e., from the date of the amendment brought in in the SoR on 07.09.2020, which was notified only on 06.10.2020. The introduction of a deeming fiction for the first time ought not to change the character of past transactions.
The petitioner is a streamer agent for foreign vessels calling at the major ports in the Country including Cochin Port. During the months of April and May 2020, three foreign vessels, namely MT DELTS SKY, MT DHT FALCON and MT EVRIDIKI, were called at the Cochin Port under the petitioner's agency.
The invoices were raised by the Cochin Port Trust (CoPT) for various vessel-related charges, including port dues, towage, pilotage etc. The amount demanded under the three invoices was remitted in full by the petitioner, and the vessels were allowed to sail after the following endorsement made in the three invoices, namely- "No final bill against this VCN. This may be treated as final bill".
The court held that as the petitioner is not liable to pay the anchorage charges prior to 06.10.2020, the CoPT may take up a case with the GST Authorities for a refund of the GST paid on the anchorage charges sought to be levied on the three vessels in question.
Case Details
Case Title: GAC Shipping (India) Private Limited Versus UOI
Case No.: WP(C) NO. 1992 OF 2021
Date: 10/04/2025
Counsel For Petitioner: P.F.Rosy, Sneha Rajiv, P.Deepak
Counsel For Respondent: T C Krishna
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Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
