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Salasar Synthetics, M.D. Overseas Ltd. Versus Union of India & Another

2017 (9) TMI 388 - DELHI HIGH COURT

Credit of duty paid on import of old dore bar - Validity of Notification dated 17th August 2017 - Rule 44A in the Central Goods and Services Rules, 2017 - Rule 44A is challenged as being ultra vires Section 140 of the CGST Act as well as the rule mak .....

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e view that the Petitioners have made out a prima facie case for grant of interim relief in their favour. Further, the balance of convenience is in their favour for grant of interim relief - till the next date of hearing, no coercive steps shall be t .....

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ioner : Mr.Tarun Gulati, Advocate with Mr.Kishore Kunal, Mr.Pranav Bansal, Mr.Shashi Mathews, Advocates For the Respondents : Mr.Sanjeev Narula, CGSC with Mr.Abhishek Ghai, Advocate for R-1/UOI. Mr.Harpreet Singh, Sr.Standing Counsel with Ms.Namrata .....

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It is pointed out by Mr. Tarun Gulati, the learned counsel for the Petitioners that the challenge in these petitions is inter alia to the impugned Notification dated 17th August 2017, whereby the Respondents have inserted Rule 44 A in the Central Go .....

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tervailing 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 provide .....

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credit of the CVD paid on imported gold dore bars accrued to them. 3. However, it is stated that in exercise of rule-making powers under Section 164, the Respondent issued the impugned Notification on 17th August 2017 which inserted Rule 44 A on the .....

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ification is in grossly discriminatory and unreasonable and has imposed the restrictions 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 .....

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