INDIA Glycols Limited vs. Union Of INDIA & Anr.

W.P.(C)/8423/2017HC DelhiGSTCNR DLHC01443697201716 July 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA3 pages

AI SummaryAllowed

Held

The Court held that since the benefit of exemption in fact existed at the relevant time, the authorities should verify if the petitioners fulfilled their export obligations. If fulfilled, no further action is needed; otherwise, assessment in accordance with law may be resorted to.

Facts

The petitioners sought reliefs identical to a previous case, Jindal Dyechem Industries. The issue revolved around the extension of exemption notification benefits to IGST levies after the introduction of the GST regime.

Key Issues

Whether the benefit of exemption notifications, extended to IGST levies, should be applied retrospectively to imports made after the GST regime's introduction but before the amendment of customs notifications.

Sections Cited

Not specified

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

W.P.(C) 6534/2017

W.P.(C) 8422/2017

W.P.(C) 8423/2017

W.P.(C) 8424/2017

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

$~26 to 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI 26 + W.P.(C) 6534/2017

NARENDRA PLASTIC PRIVATE LIMITED ..... Petitioner

versus

UNION OF INDIA & ORS.

..... Respondents

W.P.(C) 8422/2017 & CM APPL. 34688/2017 (for stay)

CHEMICO SYNTHETICS LIMITED

..... Petitioner

versus

UNION OF INDIA & ORS.

..... Respondents

W.P.(C) 8423/2017 & CM APPL. 34690/2017 (for stay)

INDIA GLYCOLS LIMITED

..... Petitioner

versus

UNION OF INDIA & ANR.

..... Respondents

W.P.(C) 8424/2017 & CM APPL. 34692/2017 (for stay)

SHREE RENUKA SUGARS LIMITED

..... Petitioner

versus

UNION OF INDIA & ORS.

..... Respondents

Present: Mr. Abhishek A. Rastogi, Ms. Rashmi Deshpande and Mr. Pratyushprava Saha, Advocates for petitioners in Item No.26 to 29. W.P.(C) 6534/2017 & connected matters

Mr. Sanjeev Narula, CGSC with Mr. Abhishek Ghai, Advocate for respondents in Item No. 26 to 29. Mr. Vinod Diwakar, CGSC and Mr. Sanjay Pal, Advocate for R-1, 2 & 3 in Item No.

29.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'B

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.