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2021 (8) TMI 36 - HC - GSTLevy of IGST - repaired Goods re-imported into India between July 2017 till date - Aircrafts - IGST on fair cost of repairs and cost of insurance and freight in terms of Serial No. 2 of N/N. 45/2017-Cus. - HELD THAT:- The aim of the Policy is to transform the Government into an efficient and responsible litigant. “Efficient litigant” means ensuring that good cases are won and bad cases are not needlessly persevered. Litigation should not be resorted to for the sake of litigating. Government must cease to be a compulsive litigant. The Hon’ble Supreme Court has been repeatedly affirming that the propensity of Government Departments and Public Authorities to keep litigating is one of the reasons for docket explosion. Mindful of the said factor and the rising litigation, Government has framed the National Litigation Policy to ensure that pendency of cases is brought down and only meaningful issues are brought before the Court. The Hon’ble Supreme Court in NATIONAL CO-OPERATIVE DEVELOPMENT CORPORATION VERSUS COMMISSIONER OF INCOME TAX, DELHI-V [2020 (9) TMI 496 - SUPREME COURT], in its Postscript Note 1, observed that a certificate for dismissal is obtained from the highest court so that a quietus could be put to the matter in the Government Departments. Relegating a party to approach Courts or Tribunals, again and again, for interpretation of provisions of any Act or Rules or Notifications, which stand interpreted in earlier judgements is not only victimisation to the litigant but also wastage of judicial time. Moreover, the judgments which are not stayed or overruled by the higher Forums are binding on the respondents and ought to be followed wherever applicable in the facts of a given case. It is directed that the concerned Respondent Authority to decide the representations preferred by the Petitioner, which are Annexures A-5, A-6, A-7 and A-8, appended to the present writ petition, in accordance with law, rules, regulations and Government Policies and with due deference to the decisions rendered by the CESTAT, New Delhi dated 02.11.2020 - petition disposed off.
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