Magppie International LTD. & Ors. vs. Union Of INDIA & Anr.

W.P.(C)/454/2018HC DelhiGSTCNR DLHC01005142201816 August 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA8 pages

For Petitioner: Mr Alok Yadav, AdvocateFor Respondent: Mr Gigi C.George, Senior Standing Counsel for R-1. Mr Sanjeev Narula, Senior Standing Counsel for R-2 & 3

AI SummaryPartly Allowed

Held

The Court directed the respondents to verify if the petitioners fulfilled their export obligations under an advance license. If obligations were met, no further action was needed; otherwise, appropriate assessment in accordance with law could be resorted to.

Facts

Petitioners challenged an order rejecting their request to convert Bills of Entry for Home Consumption to Bills of Entry for Warehousing. They sought clearance of goods based on certain notifications, relying on the principle that a subsequent notification should be read as effective from the date of an earlier one.

Key Issues

Whether a subsequent notification amending exemption notifications should be applied retrospectively to imports made after the introduction of GST but before the amendment. The court also considered the validity of denying exemptions based on the introduction of GST.

Sections Cited

Section 18(1)(a)

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Heard together (3 matters)

WP(C) 9898/2017

W.P.(C) 10314/2017

W.P.(C) 454/2018

Read from the judgment's own cause title. This page is filed under one of them.

$~6, 13 & 14 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 16.08.2018

+ W.P.(C) 9898/2017 & CM 40338/2017, 43024/2017

PRIYANKA INDIA PRIVATE LIMITED & ORS. ..... Petitioners

Through : Mr Alok Yadav, Advocate.

versus

UNION OF INDIA & ORS.

..... Respondents Through : Mr Gigi C.George, Senior Standing Counsel for R-1. Mr Sanjeev Narula, Senior Standing Counsel for R-2 & 3. + W.P.(C) 10314/2017 & CM 42055/2017

SUNDER IMPEX PVT. LTD & ORS.

..... Petitioners Through : Mr Abhas Mishra and Ms Seema Singh, Advocates.

versus

UNION OF INDIA & ORS.

..... Respondents Through : Mr Kirtiman Singh, CGSC with Mr Waize Ali Noor, Advocate for R-1. Mr Harpreet Singh, Advocate for R-2. + W.P.(C) 454/2018 & CM 1946/2018

MAGPPIE INTERNATIONAL LTD. & ORS. ..... Petitioners Through : Mr Prashant Srivastava, Ms Malabika Sarkar and Mr Deepak Mahajan, Advocates.

versus

UNION OF INDIA & ANR.

..... Respondents Through : Mr Kirtiman Singh, CGSC with M

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