Salasar Synthetics, M.D. Overseas Ltd. Versus Union of India & Another
GST
2017 (9) TMI 388 – DELHI HIGH COURT – 2017 (6) G. S. T. L. 396 (Del.)
DELHI HIGH COURT – HC
Dated:- 1-9-2017
W.P.(C) 7737/2017 & C.M.No.31945/2017 (stay), W.P.(C) 7738/2017 & C.M.No.31946/2017 (stay)
GST
S. Muralidhar And Prathiba M. Singh, JJ.
For the Petitioner : Mr.Tarun Gulati, Advocate with Mr.Kishore Kunal, Mr.Pranav Bansal, Mr.Shashi Mathews, Advocates
For the Respondents : Mr.Sanjeev Narula, CGSC with Mr.Abhishek Ghai, Advocate for R-1/UOI. Mr.Harpreet Singh, Sr.Standing Counsel with Ms.Namrata Bharti, Advocate
ORDER
1. Notice. Mr. Sanjeev Narula, the learned CGSC accepts notice for Union of India/Respondent No. 1. Mr. Harpreet Singh
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tional measure under Section 140 of the Central Goods and Services Tax Act, 2017 ('CGST Act'). It also provided credit of the entire CVD paid on inputs held in stock and inputs contained in semi-finished or finished goods held in stock on 1st July 2017 on complying with certain conditions. The Petitioners state that they fulfilled all the conditions and the credit of the CVD paid on imported gold dore bars accrued to them.
3. However, it is stated that in exercise of rule-making powers under Section 164, the Respondent issued the impugned Notification on 17th August 2017 which inserted Rule 44 A on the CGS Rules and has sought to deny the credit already accrued to the Petitioner. Rule 44 A is challenged as being ultra vires Section 140 of
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