Aphro Ecommerce Solutions Private Limited Versus Union of India & ORS.
GST
2017 (9) TMI 750 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 113 (Del.)
DELHI HIGH COURT – HC
Dated:- 25-8-2017
W.P. (C) No. 7460 of 2017 and C.M. Nos. 30756 of 2017 (stay) & 30757 of 2017 (exemption)
GST
MR. S. MURALIDHAR AND MR. PRATHIBA M. SINGH. JJ.
For The Petitioner : Mr. K. Parameshwar, Advocate with Mr. Udit Gupta, Mr. Anup Jain, Advocate
For The Respondents : Mr. Rajesh Gogna, CGSC for UOI. Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Namrata Bharti, Advocate
ORDER
C.M. No. 30757/2017 (exemption)
1. Allowed subject to all just exceptions
W.P. (C) No. 7460/2017
2. Notice. Mr. Rajesh Gogna, learned CGSC, accepts notice
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arification has been sought as to whether bond to be furnished for exports is a running bond (with debit/ credit facility) or a one-time bond (separate bond for each consignment/export). It is observed consignment wise bond would be a significant compliance burden on the exporters. It is directed that the exporters shall furnish a running bond, in case he is required to furnish a bond, in FORM GST RFD -11. The bond would cover the amount of tax involved in the export based on estimated tax liability as assessed by the exporter himself. The exporter shall ensure that the outstanding tax liability on exports is within the bond amount. In case the bond amount is insufficient to cover the tax liability in yet to be completed exports, the export
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