Priyanka INDIA Private Limited & Ors. vs. Union Of INDIA & Ors.

W.P.(C)/9898/2017HC DelhiGSTCNR DLHC01481407201716 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

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Held

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

Facts

Petitioners challenged a Customs Authorities' 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 specific notifications and relied on previous court decisions regarding the retrospective application of subsequent notifications.

Key Issues

Whether the benefit of exemption notifications, amended retrospectively, should apply to imports made after the introduction of GST but before the amendment date. The core issue was the proper assessment of duties in light of subsequent beneficial notifications.

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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