2018 Taxo.online 125

W.P.(C) 8677/2017 and CM APPL. 35637/2017 dated 16.04.2018

JINDAL DYECHEM INDUSTRIES (P) LTD

UNION OF INDIA & ORS

2017

GST

Central Goods & Services Tax Act, 2017

Mr. P.B.Suresh Kumar, Justice

Partly in favour of assessee

High Court

Delhi

Represented by: –

Petitioner: – Mr. Yoginder Handa

Respondent: – Mr. Sanjeev Narula & Mr. Abhishek Ghai

Order: –

The petitioner’s grievance is with respect to the respondents’ refusal to grant it the facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations. The petitioner was issued advance authorisations under the extant Foreign Trade Policy 2015-20. The petitioner contends that the prevailing exemptions under the custom notifications, could not have been denied merely on the premise of the introduction of a new levy under the Goods and Service Tax with effect from 01.07.2017.

This Court had while entertaining these proceedings made an interim order on 11.10.2017 in the following terms:

“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