M/S Overseas Commitment & Ors. vs. Union Of INDIA & Anr.
Held
The Court held that the impugned notification, conditions, and circular were ultra vires and that the petitioners were entitled to IGST refund. The Supreme Court's dismissal of an SLP against a similar judgment reinforced this position.
Facts
Petitioners sought refund of IGST paid on exported goods during the transitional period, claiming they were denied refund due to claiming higher duty drawback rates under confusion. The respondents defended their actions based on a circular and argued for dismissal due to non-joinder of parties.
Key Issues
Whether denial of IGST refund on exports is justified when higher duty drawback was claimed during the transitional period. Whether the relevant circular and conditions are legally valid and consistent with the IGST Act and CGST Rules.
Sections Cited
Section 16, Section 54, Rule 96
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Heard together (2 matters)
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$~7 & 36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10822/2022 M/S KISHAN LAL KURIA MAL INTERNATIONAL ..... Petitioner Through: Ms. Sakshi Singhal & Ms. Lovely Singh. Advocates. versus UNION OF INDIA & ORS. ..... Respondents Through: Mr. Himanshu Pathak, Sr. Panel Counsel for R-1/UOI. Ms. Anushree Narain & Ms. Sapna Jain, Advocates for Customs. 36 + W.P.(C) 10406/2021 M/S OVERSEAS COMMITMENT & ORS. ..... Petitioner Through: Ms. Sakshi Singhal & Ms. Lovely Singh. Advocates. versus UNION OF INDIA & ANR. ..... Respondents Through: Mr. Shoumendu Mukherji, Sr. Panel Counsel with Ms. Meghna Sharma & Mr. Rajat Kashyap, Advocate for R- 1/UOI. Ms. Anushree Narain & Ms. Sapna Jain, Advocates for Customs. % Date of Decision: 06th October, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/004086 J U D G M E N T MANMOHAN, J (Oral):
Present writ petitions have been filed seeking declarations that Paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of the Notifica
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