2018 (6) TMI 109 – GUJARAT HIGH COURT – 2018 (12) G. S. T. L. 353 (Guj.) – IGST on the imported goods – warehoused goods – Point of Taxation – sale of warehoused goods between the importer and any other person – Validity of Circular issued by CBEC dated 24th November 2017 – According to the petitioners, IGST on the imported goods can be levied only at the time of clearance of goods and the Government of India has no authority to levy such tax at the time of sale of warehoused goods before the customs clearance?
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Notices issued. – R/SPECIAL CIVIL APPLICATION No. 5637 of 2018 Dated:- 12-4-2018 – MR. AKIL KURESHI AND MR. B. N. KARIA, JJ. For The Petitioner : Mr Anand Nainawati (5970) ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI
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