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CASE LAWS 2017-TIOL-18-HC-DEL-GST
Narendra Plastic Pvt Ltd Vs UoI IGST - Grievance of the Petitioner is that it holds export orders placed on it prior to 1st July 2017 for the fulfilment of which it has to undertake imports of inputs - Petitioner sought to explain that, with the change brought about by the GST regime, the Petitioner would have no option but to pay IGST out of its sources causing a working capital blockage; that they would have to rely upon borrowings as it has already exhausted its overdraft limits with the banks; that the prospect of the IGST being ultimately refunded some time in future is of little consolation to the Petitioner who seeks liquidity to discharge the additional levy of IGST failing which its imports will get blocked; limited relief that the Petitioner is seeking is in relation to the applicability of the additional levy of IGST to imports made by the Petitioner to fulfil export orders that were placed with it prior to 1st July 2017 - Petitioner prayed that it should not be asked to pay the additional IGST on such imports as that would make the levy arbitrary and unreasonable – Delhi High Court had in its order dated 11 September 2017 viewed that the Petitioner had made out a prima facie case for grant of Prayer (b) in the writ petition, i.e. a direction to the Respondents to allow the Petitioner to continue making the imports under the Advance Authorization licenses issued prior to 1st July, 2017 in terms of their quantity and value, subject to terms – However, it is informed by the Petitioner that the Customs Authorities at Nhava Sheva, Ahmedabad and Hazira Port were not allowing the Petitioner to effect clearance of the raw material under the Advance Authorizations without payment of IGST and the Petitioner was thus compelled to pay the IGST.
Held: Directed that a copy of the present order along with the earlier order dated 11th September, 2017 - 2017-TIOL-15-HC-DEL-GST should be delivered to the CBEC forthwith for further communication by the CBEC to all the Commissionerates with the clear direction that the order dated 11th September 2017 - 2017-TIOL-15-HC-DEL-GST of this Court should be complied with – Application disposed of – Matter is to be listed on February 22, 2018 : High Court [para 4, 5] - Application disposed of :
DELHI HIGH COURT
2017-TIOL-19-HC-DEL-GST
Chemico Synthetics Ltd Vs UoI IGST – Prayer is to allow the Petitioner to make duty free imports against the Advance Authorization (AA) licenses issued to the Petitioner prior to 1st July, 2017 where the period of validity of the licenses remains unexpired - Petitioner draws the attention of the Court to the order dated 11th September, 2017 in Narendra Plastic Private Limited W.P.(C) 6534/2017 - 2017-TIOL-15-HC-DEL-GST where, in similar circumstances, the Court, as an interim measure, permitted the said Petitioner to import the raw material against the AAs issued to it subject to certain conditions. Held: Interim directions issued inter alia permitting petitioner to clear the consignments of imports constituting inputs for the fulfillment of export orders placed on it prior to 1st July 2017 without any additional levies – and in view of the further directions issued in the case of Narendra Plastic Private Limited on 27 September 2017, a copy of this order is to be delivered to the CBEC forthwith for further communication by the CBEC to all the Commissionerates with the clear direction that it should be complied with – To be listed along with W.P.(C) 6534/2017 on 22nd February, 2018: High Court [para 5, 7, 9, 10] -Interim relief granted :
DELHI HIGH COURT
MAHARASHTRA NOTIFICATION Trade Circular
Trade Cirular for Particulars to be displayed on the Board and Penalty provisions for non-compliance
MAHARASHTRA RULES NOTIFICATION
034/2017
KARNATAKA RULES NOTIFICATION
26/2017
25/2017
24/2017 |
