2017 taxo.online 29

W.P.(C) 6534/2017 dated 27.09.2017





Central Goods & Services Tax Act, 2017

S. Muralidhar, Justice & Prathiba M. Singh, Justice


High Court


Clearance only on payment of IGST – Petitioner gave details of Advance Authorizations (AAs) however, Commissionerate not allowing to clear raw material under AAs without payment of IGST – Petitioner paid IGST for clearance of raw material under AA issued prior to 01.07.2017 – Petitioner to furnishes complete list of all imports intends to make against AAs issued prior to 1st July, 2017 – Held: – The Court directed the petitioner to provide a complete list as requested by Respondents.

Represented by: – 

Petitioner: – Mr. Abhishek Rastogi, Ms. Rashmi Deshpande, Mr. Ayush A. Mehrotra, Mr. Gaurav Sharma & Mr. Tushaar Talwar, Advocates. 

Respondent: – Mr. Sanjeev Narula, CGSC & Mr. Abhishek Ghai, Advocate. 

Order: – 

CM APPL. 35929/2017 (for impleadment) in W.P.(C) 6534/2017  

  1. Notice. Mr. Sanjeev Narula, learned CGSC accepts notice for the Respondents. 
  2. It appears that pursuant to the order dated 11th September, 2017, letters have been written by the Petitioner to the Customs Authorities at Nhava Sheva, Ahmedabad and Hazira Port. The said letters written by the Petitioner on 13th September, 2017, 14th September, 2017 and 19th September, 2017 respectively have given details of the Advance Authorizations (‘AAs’) issued on 31st January 2017, 8th June, 2017 and 14th July, 2017 relied upon by the Petitioner. However, the Commissionerates at these locations are not allowing the Petitioner to effect clearance of the raw material under the AAs without payment of IGST. The Petitioner was thus compelled to pay the IGST. The Petitioner has placed on record challans evidencing payments of IGST by it on 14th September 2017, 20th September, 2017 and 21st September, 2017. The Petitioner renewed its request with the authorities even on 25th September, 2017 but to no avail. The Petitioner has, therefore, been compelled to deposit IGST for clearance of one of its consignments even yesterday. 
  3. Mr. Narula states that if the Petitioner furnishes the complete list of all the imports which the Petitioner intends to make against the valid AAs issued prior to 1st July, 2017, he will communicate the same to the respective Customs Commissionerates along with a copy of the order passed by this Court on 11th September, 2017. Learned counsel for the Petitioner is directed to provide a complete list as requested by Mr. Narula forthwith. 
  4. To facilitate the communication and implementation of the order, the Central Board of Excise and Customs (‘CBEC’) is impleaded as the Respondent No.4. A copy of this order along with the earlier order dated 11th September, 2017 will be delivered to the CBEC forthwith for further communication by the CBEC to all the Commissionerates with the clear direction that the order dated 11th September 2017 of this Court should be complied with. Mr. Narula adds here that he will also communicate to the CBEC and the respective Customs Commissionerates likewise. 
  5. The application stands is disposed of in the above terms

W.P.(C) 6534/2017  

  1. List on 22nd February 2018, the date already fixed. 
  2. Copy of the order be given Dasti under the signature of the Court Master.

Free Trial

Are you looking for the Latest Rules, Notifications, and Case Laws?

Book your 7 days free trial

Book Now