it is hereby directed as an interim measure that no recovery of IGST already paid by the petitioner on the goods imported under advance authorization shall be made till the next date.
Rule 96 of the CGST Rules, 2017 – IGST – The petitioner challenged vires of sub- rule (10) of Rule 96 of the Rules, 2017 and the consequential communication dated 07.12.2020 calling upon the petitioner to clarify its stand as to which of the two benefits it is availing i.e. exemption from payment of IGST on the goods imported under advance authorization or refund of IGST paid on goods imported under advance authorization. The counsel for the petitioner submitted that it has already made payment of IGST and refund of IGST paid on the goods imported under advance authorization does not arise.
Held that:- The Hon’ble High Court as an interim measure directed that no recovery of IGST already paid by the petitioner on the goods imported under advance authorization shall be made till the next date. Stand over to 16.03.2021.
it is hereby directed as an interim measure that no recovery of IGST already paid by the petitioner on the goods imported under advance authorization shall be made till the next date.
Rule 96 of the CGST Rules, 2017 – IGST – The petitioner challenged vires of sub- rule (10) of Rule 96 of the Rules, 2017 and the consequential communication dated 07.12.2020 calling upon the petitioner to clarify its stand as to which of the two benefits it is availing i.e. exemption from payment of IGST on the goods imported under advance authorization or refund of IGST paid on goods imported under advance authorization. The counsel for the petitioner submitted that it has already made payment of IGST and refund of IGST paid on the goods imported under advance authorization does not arise.
Held that:- The Hon’ble High Court as an interim measure directed that no recovery of IGST already paid by the petitioner on the goods imported under advance authorization shall be made till the next date. Stand over to 16.03.2021.