M\/s AMIT COTTON INDUSTRIES THROU PARTNER, VELJIBHAIVIRJI BHAI RANIPA Versus PRINCIPAL COMMISSIONER OF CUSTOMS
GST
2019 (1) TMI 303 – GUJARAT HIGH COURT – 2019 (23) G. S. T. L. 463 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 20-12-2018
R\/SPECIAL CIVIL APPLICATION NO. 20126 of 2018
GST
MS HARSHA DEVANI AND DR A. P. THAKER, JJ.
\nFor The Petitioner (s) : MR D K TRIVEDI (5283)
\nORAL ORDER
\n(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
\n1. The learned advocate for the petitioner has tendered a draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith.
\n2. The learned advocate for the petitioner invited the attention of the court to the provisions of section 16 of the Integrated Goods<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the present case. Reference was made to the e-mail dated 28.11.2018 issued by the IGST Section, Customs House, Mundra drawing the attention of the petitioner to the Board Circular No.37\/2018-Customs dated 9.8.2018 wherein it is clearly mentioned that by declaring drawback claim serial number suffixed with A or C, the exporters consciously relinquished their IGST\/ITC claim. Reference was made to Circular No.37\/2018-Customs dated 9.10.2018 to submit that the same does not relate to IGST and would have no applicability to the facts of the present case. It was submitted that in any case, the petitioner has already returned back the differential drawback amount, and hence, there is no impediment in the way of the respondents in granting the ref<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s AMIT COTTON INDUSTRIES THROU PARTNER, VELJIBHAIVIRJI BHAI RANIPA Versus PRINCIPAL COMMISSIONER OF CUSTOMSGST2019 (1) TMI 303 – GUJARAT HIGH COURT – 2019 (23) G. S. T. L. 463 (Guj.)GUJARAT HIGH COURT – HCDated:- 20-12-2018R\/SPECIAL CIVIL APPLICATION NO. 20126 of 2018 GSTMS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : … Continue reading “M\/s AMIT COTTON INDUSTRIES THROU PARTNER, VELJIBHAIVIRJI BHAI RANIPA Versus PRINCIPAL COMMISSIONER OF CUSTOMS”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15966","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15966","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15966"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15966\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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