2017 (8) TMI 1142

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..... APPL. 30649/2017 (Stay), W.P.(C) 7426/2017 & CM APPL. 30650/2017 (Stay), W.P.(C) 7427/2017 & CM APPL. 30651/2017 (Stay), W.P.(C) 7428/2017 & CM APPL. 30652/2017 (Stay), W.P.(C) 7429-7432/2017 & CM APPL. 30653-57/2017 (Stay), - -
GST
S. MURALIDHAR & PRATHIBA M. SINGH JJ. Petitioner Through: Mr. Tarun Gulati, Mr. Kishore Kunal, Mr. Prashant Tahiliani, Advocates.   Respondents Through: .....

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..... of payment of additional duty of customs levied under Section 3(1) of the Customs Tariff Act, 1975 ("Countervailing Duty"/"CVD") paid at the time of importation of gold dore bar. The said CVD was allowed to be carried forward in full as a transitional measure under Section 140 of the Central Goods and Services Tax Act, 2017 ('CGST Act'). It also provided credit of the entire CVD paid on inputs he .....

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..... ns which are applicable only to imported gold dore bars. The contention is that the impugned Notification has singled out only imported gold dore bars resulting in imposition of a higher burden of tax on these goods as compared to other imported goods as well as compared to any similar domestic goods.   It is submitted out that if the interim orders are not granted then the credit of CVD alr .....

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