2017 Taxo.online 71
W.P.(C) 11542/2017 dated 22.12.2017
DEVASHISH POLYMERS PRIVATE LIMITED
UNION OF INDIA & ORS.
2017
GST
Integrated Goods & Services Tax Act, 2017
HON’BLE MR. JUSTICE SANJIV KHANNA & HON’BLE MS. JUSTICE PRATHIBA M. SINGH
Interim
High Court
Delhi
Double taxation – Paying IGST separately where sale value of imported goods already includes basic custom duty and IGST, would amount to double taxation – Notice issued & accepted on the behalf of Respondent.
Represented by: –
Petitioner. through Mr. Abhishek Rastogi, Ms. Rashmi Deshpande, Ms. Anjali Krishnan & Mr. Gaurav Sharma, Advocates.
Respondents, through Mr. Sanjeev Narula, CGSC & Mr. Abhishek Ghai, Advocate for UOI. Ms. Sonu Bhatnagar, Advocate for respondent Nos. 2 and 3.
Order: –
CM No. 47023/2017
Exemption application is allowed, subject to all just exceptions.
W.P.(C) No. 11542/2017 & CM No. 47022/2017
Issue notice.
Notice is accepted by Mr. Sanjeev Narula, CGSC on behalf of the respondent No. 1 and by Ms. Sonu Bhatnagar, Advocate on behalf of the respondent Nos. 2 and 3.
Counter affidavit would be filed within four weeks. Rejoinder, if any, within four weeks after service of the counter affidavit.
Counsel for the petitioner has specifically drawn our attention to Annexure P-2(page 38) and submits that there would be double payment of IGST. As per the said example/illustration, IGST @ 12% amounting to Rs.13.2 would be payable @ 12% on the import value of the goods of Rs.100 plus basic customs duty. This amount would be payable when the goods are released by C from the warehouse. As per Box-C, the petitioner, i.e., C would be liable to pay IGST on the entire sale consideration between the seller (B) and the purchaser (C) on Rs.300/-. As per the petitioner, this Rs.300/- would include value of the goods of Rs.100/-, basic customs duty of Rs.10/- and duty deferred, i.e., IGST of Rs.23.20.
Learned counsel for the respondents would obtain instructions on the said aspect and clarify the position in the counter affidavit.
Re-list on 8th March, 2018.
In case the petitioner succeeds, appropriate orders will be passed. Application for stay is disposed of with the aforesaid observations.
