2018 (9) TMI 118 – MADHYA PRADESH HIGH COURT – 2018 (19) G. S. T. L. J73 (M. P.) – Levy of CGST, SGST and IGST – duty free shops at international airports in India – seeking of interim direction be issued to the Board through member GST to issue necessary clarification regarding eligibility of refund of accumulated credit of CGST, SGST and IGST paid by the duty free shops on goods and services supplied by the Indian supplier.
–
Held that:- The learned Counsel for the respondents is directed to seek instructions from the Board for issuance of clarification and response – List immediately after ten days. – W. P. No.17999 of 2018 Dated:- 23-8-2018 – P. K. Jaiswal And S. K. Awasthi, JJ. Shri R. Gogoi and Shri Alok Barthwal, learned Counse
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ary clarification regarding eligibility of refund of accumulated credit of CGST, SGST and IGST paid by the duty free shops on goods and services supplied by the Indian supplier. He has also drawn our attention to the decision of Apex Court in the case of M/s. Hotel Ashoka (Indian Tourism Development Corporation Limited) Versus Assistant Commissioner of Commercial Taxes and another (Civil Appeal No.2560 of 2010) reported in (2012) 276 ELT 433. Considering the aforesaid, we direct the learned Counsel for the respondents to seek instructions from the Board for issuance of clarification and response, as the matter is already settled by the Apex Court, within a period of ten days from today. List immediately after ten days. – Case laws – Decis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =