Maxim Tubes Company (P.) Ltd. v. Union of India
Date: February 4, 2019
Subject Matter
Pre-import condition contained in Foreign Trade Policy to avail IGST exemption on import under Advance Authorisation scheme is ultra vires
Summary
Paragraph 4.14 of the Foreign Trade Policy whereby a condition of pre-import has been put for availing the benefit of exemption from levy of integrated tax and GST compensation cess vide Notification No.33/2015-2020 dated 13th October, 2017 as well a…
Ms. Justice Harsha Devani - Rule. Mr. Nirzar Desai, learned Senior Standing Counsel waives service of notice of rule on behalf of the respondents. 2. Since the facts and contentions raised in this batch of petitions are more or less similar, the same were taken up for hearing together and are decided by this common judgment. 3. For the sake of convenience, reference is made to th…