Jtl Infra Limited & Anr. vs. The Union Of INDIA & Anr.

W.P.(C)/9949/2017HC DelhiGSTCNR DLHC01486178201704 July 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA2 pages

For Petitioner: Ms. Kanika Singh and Mr. Akshay Sahni, AdvsFor Respondent: Mr. P.S. Singh, Sr.Panel Counsel with Ms.Annu Singh, Adv. for R1 & R2

AI SummaryPartly Allowed

Held

The Court directed that the petitioner was not required to pay IGST on imported goods. The respondents were to verify if the petitioner fulfilled export obligations under an advance license. If fulfilled, no further action was needed; otherwise, assessment in accordance with law was to be done.

Facts

The petitioner was unaware of an earlier High Court order and their bill of entry was not being assessed. The case is identical to a previous case, Jindal Dyechem Industries (P) Ltd. vs. Union of India & Ors.

Key Issues

Whether the petitioner was liable to pay IGST on imported goods, considering the applicability of exemption notifications and fulfillment of export obligations.

Sections Cited

None

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Cause title — parties, addresses and appearances

$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9949/2017, C.M. APPL. No. 40523/2017 JTL INFRA LIMITED & ANR. ..... Petitioners Through: Ms. Kanika Singh and Mr. Akshay Sahni, Advs. versus THE UNION OF INDIA & ANR. ..... Respondents Through: Mr. P.S. Singh, Sr.Panel Counsel with Ms.Annu Singh, Adv. for R1 & R2. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R %

04.07.

2018

While entertaining this petition on 10.11.2017, the Court had noted that the petitioner was unaware of an earlier order made by this Court. However, it observed that the bill of entry was not being assessed either on self assessment, provisional assessment or re- assessment. Consequently, it required the respondents to obtain instructions. On 13.11.2017, the Court’s attention was drawn to an earlier order made on 11.10.2017 in Jindal Dyechem Industries (P) Ltd. vs. Union of India & Ors. [WP(C) 8677/2017]. In these circumstances, the Court directed that the petitioner was not required to pay IGST in respect of imported goods.

On 16.04.2018, this Court disposed off Jindal Dyechem’s petitio

The judgment continues below.

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