Impugned order for IGST on SEZ to DTA supply quashed; import by DTA unit liable for IGST/duties.

Case-Laws – GST – Highlights – The HC quashed the order raising demand for IGST on goods cleared from SEZ to DTA. The petitioner was not required to pay IGST on such supply as it is treated as import for DTA unit which is liable to pay IGST and duties. T

Impugned order for IGST on SEZ to DTA supply quashed; import by DTA unit liable for IGST/duties.
Case-Laws
GST
The HC quashed the order raising demand for IGST on goods cleared from SEZ to DTA. The petitioner was not required to pay IGST on such supply as it is treated as import for DTA unit which is liable to pay IGST and duties. The respondent failed to consider provisions of Section 74 requiring adjudication of show cause notice by considering reply and provisions of the Act. The att

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