IGST exemption – Advance license - The petitioner sought reliefs which are identical to those sought in the matter of Jindal Dyechem Industries (P) Ltd. vs. Union of India & Ors. The Court had by its final order of 16.04.2018 noticed the subsequent development which had occurred i.e. the extension of benefit of exemption notifications to levies under the IGST Act. The court observed that it is not disputed that the petitioners are entitled to the similar reliefs.

Held that:- The Hon’ble High Court disposed the present petitions in terms of the above orders in Jindal Dyechem Industries.