Chemico Synthetics Limited vs. Union Of INDIA & Ors.

W.P.(C)/8422/2017HC DelhiGSTCNR DLHC01443718201716 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 was extended to IGST levies, the authorities should verify if the petitioners fulfilled their export obligations. If obligations were met, no further action is needed; otherwise, appropriate assessment should be done.

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, which occurred after the imports were made but before the final assessment.

Key Issues

Whether the benefit of exemption notifications, extended to IGST levies, should apply retrospectively to imports made prior to the extension but after the GST regime's introduction.

Sections Cited

None

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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

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