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GST - Gujarat HC orders issue of notice on several questions of law

Published: Dec 05, 2018

By TIOL News Service

AHMEDABAD, DEC 05, 2018: WHETHER the levy of Integrated Tax on import of goods is constitutionally valid?

•  Whether the provisions of Rule 89(4) of CGST Rules, 2017 are ultra vires Section 54 of CGST Act, 2017 to the extent of denying refund ofaccumulated Input Tax Credit availed on capital goods?

•  Whether the exemption restored by Notification No. 79/2017-Customs dated 13.10.2017 amending Notification No. 16/2015-cus dated 01.04.2015 in respect of levy of Integrated Tax on capital goods imported under EPCG Scheme should be considered as available during the period from 1.7.2017 to 12.10.2017?

The Notice is made returnable on January 23, 2019

The matter is being heard by the Bench comprising of Honourable Ms Justice Harsha Devani And Honourable Dr justice AP Thaker in the case of M/s Trushna Exim vs. Union of India.

The Petitioner is represented by Mr V Raghuraman, Advocate with Mr. Shailesh Sheth Advocate and Mr. Hardik Modh, Advocate.