Jindal Dyechem Industries (P) Ltd. Versus Union of India & Others
GST
2017 (10) TMI 693 – DELHI HIGH COURT – 2018 (8) G. S. T. L. 23 (Del.)
DELHI HIGH COURT – HC
Dated:- 11-10-2017
W. P. (C) 8677/2017 & C. M. No. 35637/2017 (stay)
GST
S. Muralidhar And Prathiba M. Singh, JJ.
For the Petitioner : Mr. R. K.Handoo, Mr.Yoginder Handoo, Mr.Manish Shukla, Advocates
For the Respondents : Mr. Sanjeev Narula, CGSC with Mr.Abhishek Ghai, Ms.Aastha Jain, Mr.Rishi Jain, Advocate
ORDER
1. Notice. Mr. Sanjeev Narula, the learned CGSC, accepts notice for the Respondents. He has placed before the Court a Press Release issued by the Ministry of Finance dated 6th October 2017 setting out the relief package announced for exporters b
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g resolved.
b. To prevent cash blockage of exporters due to upfront payment of GST on inputs etc. the Council approved two proposals, one for immediate relief and the other for providing long term support to exporters. Immediate relief is being given by extending the Advance Authorization (AA) / Export Promotion Capital Goods (EPCG) / 100% EOU schemes to sourcing inputs etc. from abroad as well as domestic suppliers. Holders of AA / EPCG and EOUs would be treated as deemed exports under Section 147 of CGST/SGST Act and refund of tax paid on such supplies given to the supplier.”
2. Mr. Narula states that the formal notification incorporating the above relief measures was to be issued within four days thereafter. He states that in all pr
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ed not later than 3 days from today with an advance copy to Mr. Narula, who will seek instructions thereon before the next date of hearing.
5. In the meanwhile, it is directed that, in view of the aforementioned press release dated 6th October 2017, which prima facie makes no distinction as regards the Advance Authorisations (AA) issued prior to or after 1st July 2017, the Petitioner will not hereafter be required to pay IGST in respect of the imports of gold bars made by it Petitioner in terms of the AAs issued to it.
6. The above interim relief is granted subject to the Petitioner furnishing to the Respondent authorities a letter of undertaking that the clearance of the imported goods in terms of the AA will be subject to the final resu
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