2018 Taxo.online 117

R/SPECIAL CIVIL APPLICATION No. 5637 of 2018 dated 12.04.2018

M/s LIBERTY CHEMTRADE PVT. LTD.

THE UNION OF INDIA

2018

GST

Circular No. 46/2017-Customs dated 24.11.2017

Mr. Akil Kureshi, Justice & Mr. B.N. Karia, Justice

Interim

High Court

Gujrat

Represented by: – 

Petitioner: – Mr Anand Nainawati (5970) 

Respondent: – C.S.C.  

Order: –  

Petitioners have challenged clarificatory Circular issued by the Central Board of Excise & Customs dated 24th November 2017. As per this circular, Integrated Goods & Service Tax would be leviable at the time of transaction of sale of warehoused goods between the importer and any other person, even before clearance of the goods. According to the petitioners, IGST on the imported goods can be levied only at the time of clearance of goods and the Government of India has no authority to levy such tax at the time of sale of warehoused goods before the customs clearance.  

Notice returnable on 10th May 2018.