Jindal Dyechem Industries (P) LTD. vs. Union Of INDIA & Ors.
Held
The Court acknowledged a potential error in its previous order regarding the timing of the IGST exemption notification. It issued notice to the petitioner to address this discrepancy.
Facts
The petitioner sought review of a previous order. The respondent argued that the order erroneously stated that an IGST exemption existed at the time of GST implementation, when the relevant notification was issued later.
Key Issues
Whether the IGST exemption notification was in force at the time of GST implementation, and if the previous court order incorrectly recorded its existence.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 11.10.2019 REVIEW PET. 426/2019 and CM APPL. 44837/2019
The submission of Mr. Bansal is that there is an error apparent on the face of the order dated 16.04.2018 inasmuch, as, while on the one hand, this Court rightly took note of the fact that the exemption from IGST was granted, for the first time, vide notification dated 13.10.2017 and that such an exemption was not in force on the implementation of the Goods And Services Tax Act w.e.f. 01.07.2017, on the other hand, this Court recorded in the order dated 16.04.2018 that “In these circumstances, this Court is of the opinion that since the benefit of exemption in fact existed at that point of time........”
Issue notice to the petitioner returnable on 06.12.2019. VIPIN SANGHI, J
A. K.
The judgment continues below.
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