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2022 (12) TMI 342 - HC - GSTRefund of IGST paid - goods exported under Advance Authorizations/EOU Scheme - availment of of full exemption of Integrated Goods and Service Tax in the course of import of raw materials which have been imported for use in the manufacture of export goods - HELD THAT:- In the enquiry pursuant to the notice, various factual aspects arise such as whether the Petitioner’s products are entirely made from imported raw material or not, whether they are manufacturing products made partly out of imported raw material, partly out of domestically procured raw material and whether the Petitioner is purchasing packing material locally would be ascertained and whether petitioner then is entitled to input tax credit on the said purchase locally. This enquiry as regards entitlement of the Petitioner to receive any refund is already under way. Letters have been issued to the Petitioner, which the Petitioner has responded. In these circumstances to give declarations of law as sought by the Petitioner would be not only academic but also premature. Learned counsel for the Petitioner states that on the limited aspect regarding the power of the Respondent CGST Authorities to issue instructions dated 30 June 2021 to Customs Authorities, Petitioner will file a separate Writ Petition and the other challenges raised by the Petitioner would be raised at the appropriate time. Petition disposed off.
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