2021-TIOL-206-SC-GST

UoI Vs Awadkrupa Plastomech Pvt Ltd

GST - Goods exported - Zero rated supplies - High Court while allowing the petition observed that in the case of the writ-applicant, the drawback rates being the same, it represents only the Customs elements, which did not get subsumed in the GST and thus, the writ-applicant cannot be said to have availed double benefit i.e. of the IGST refund and higher duty drawback - Accordingly, the respondents were directed to immediately sanction the refund towards the IGST paid in respect of the goods exported - Revenue is in appeal against this order.

Held: There is a clear finding of fact which has been recorded by the Division Bench in its order dated 15 December 2020 = 2020-TIOL-2238-HC-AHM-GST that the respondent had claimed an IGST export refund only to the extent of the customs component - No error in this finding - Special Leave petition is dismissed: Supreme Court [para 2]

- Petition dismissed: SUPREME COURT OF INDIA

2021-TIOL-1639-HC-DEL-GST

Saurav Gupta Vs CGST

GST - Offence registered under Section 132(1)(b) of the CGST Act, 2017 - Application has been filed under Section 438 Cr.P.C . on behalf of the applicant seeking anticipatory bail - Counsel for Revenue submits that the total liability in the present case is to the tune of Rs.56 crores; that an amount of Rs.30 lacs lying in the bank account of the applicant has been frozen - Applicant, though disputes the amount of liability, however submits that in order to show his bonafide and without prejudice to his rights and contentions, undertakes to deposit the 10% of the liability amount with the respondent, after deducting the aforesaid amount of Rs.30 lacs, in terms of the order dated 06.08.2019 passed by the Supreme Court in the case of C. Pradeep = 2019-TIOL-339-SC-GST in instalments on or before 20th September, 2021.

Held: Subject to the aforesaid deposit of amounts, joining of investigation as and when called to do so and cooperating in the same, no coercive steps be taken against the applicant till the next date of hearing - In case the applicant renege on the undertaking given by him in Court and fails to deposit the instalments in the aforementioned manner, the interim protection granted to him shall stand recalled automatically - Matter listed on 23.09.2021: High Court [para 5 to 7]

- Application allowed: DELHI HIGH COURT

2021-TIOL-205-SC-CUS

UoI Vs Ruchi Soya Industries Ltd

Cus - While allowing the petitions, the High Court held that the provisions of Section 25(4) of the Customs Act, 1962 are arbitrary and contrary to Section 25(1) & (2A) of the Customs Act, 1962; the respondents were directed to refund the excess amount of custom duty and differential amount of IGST collected from the petitioners for clearance of imported goods for home consumption as per the Notification published subsequent to the date of filing of bills of entry with simple interest @ 6% p.a. from the date of deposit till the date of payment - Revenue is in appeal against this judgment.

Held: Notice issued and matter to be tagged with SLP(C) No 6645 of 2021: Supreme Court

- Notice issued: SUPREME COURT OF INDIA