2017 Taxo.online 36
W.P.(C) 7460/2017 & C.M. No. 30756/2017 (stay) dated 10.10.2017
APHRO ECOMMERCE SOLUTIONS PVT. LTD.
UNION OF INDIA & ORS.
2017
GST
Central Goods & Services Tax Act, 2017
CGST Rules 2017
96A
37/2017-CT
S. Muralidhar, Justice & Prathiba M. Singh, Justice
Interim
High Court
Delhi
Rule 96A of the CGST rules – Petitioner’s seeking clarification on applicability of Rule 96A and & Circular No. 4/4/2017-GST, wherein any person exporting goods or services without payment of integrated tax is required to furnish a bond or ‘LUT’ – Respondent submits clarification – On behalf of the Respondent NN – 37/2017 of Central Tax, issued by CBEC, whereby they respond that the grievance of petitioner no longer survives.
Represented by: –
Petitioner: – Anup Jain, Udit Gupta & Praneet Das
Respondent: – Rajesh Gogna, Vipra Bhardwaj & Mr. Harpreet Singh
Order: –
- Mr. Harpreet Singh, the learned Senior Standing Counsel for Respondent Nos. 2 and 4, has produced before the Court, Notification No. 37/2017-Central Tax, dated 4th October 2017, issued by the Central Board of Excise and Customs, whereby the grievance of the Petitioner in the present petition no longer survives.
- In that view of the matter, the present petition is disposed of along with the pending application.
