ground that goods were transported in interstate transaction governed by provisions of IGST Act and therefore, governed by Central Goods and Service ... imposition of penalty. Hence, there is no violation of any provisions of IGST Act 2017/ CGST Act 2017 or the Rules framed thereunder. Therefore, provisions
under the Integrated Goods and Services Act, 2017 (in short
"the IGST Act, 2017 ), particularly under Section 4 of the IGST ... separate notification authorizing
officials of the State Government under the IGST Act to exercise powers
under the IGST Act, 2017 , therefore, the respondent
CGST Act ) 2017 as well as Integrated Goods and
Services Act, (IGST Act ) 2017. The State of Sikkim, the Government
of Goa as well ... cannot at all be
subjected to tax under the GST Act, 2017, IGST Act, 2017 and SGST
Acts, 2017.
(b) in the alternative, issue
Constitution of India that primarily concerned the levy of IGST in the
light of Circulars and Press Release dated 13.10.2017, which had
amended or rather ... next 4 days i.e. by 10.10.2017
the held-up refund of IGST paid on goods exported
outside India in July would begin
rule-
making power under the provisions of the CGST Act
and IGST Act is bound by the recommendations ... conjoint reading of Sections 2(11) and
13(9) of the IGST Act, read with Section 2(93) of the
CGST Act, the import
permitted without levy of Customs duty
and applicable taxes under the CGST/IGST/SGST from the duty free
shops located in the arrival and departure ... effect from July, 2017,
the respondent no.1 promulgated and notified CGST, IGST and
various State Governments promulgated SGST. That by virtue of
enactment
upon payment of
applicable Customs Duty, Integrated Goods and
Service Tax ("IGST" for short) and other Taxes.
However, while the petitioner ... Biodiesel and Petroleum oil or oils obtained
from bituminous minerals", hence IGST @ 18%
as mentioned at Sl. No.453 of schedule III of
Notification
matters covered by Integrated Goods and Services Tax Act, 2017 (IGST) the provisions of Central G.S.T. Act apply mutatis mutandis. Since analogous provisions ... services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction
goods covered under the said Bills of Entry under Schedule II of IGST Notification No.1 of 2017 Integrated Tax (Rate) dated ... rate of 12% of IGST.
PRAYER in W.P.No.18143 of 2018: Writ Petitions filed under Article 226 of the Constitution of India praying
fact remains that the remittance must have
been under the head 'IGST'. So the authorities have refused to release the
goods. Aggrieved ... transfer the deposit from
one head to another: from SGST to IGST.
5. The Government Pleader, on the other hand, submits that the
petitioner could
