Petitioners are required to pay
customs duty as well as the IGST payable on such
imports before clearance for home consumption. In other
words ... imports the IGST is paid prior to
commencement of movement of goods from the
port/airport.
6. The Petitioners had ordered for a consignment
that importers
would need to pay integrated goods and services tax (IGST).
The petitioner has also challenged the order-in-original dated
29.9.2018 with consequential ... services, Integrated Goods and Services Tax
(hereinafter referred to as "IGST") is payable under the
Integrated Goods and Services Tax Act, 2017 (hereinafter
SGST are paid in equal
proportions for the intra-state supplies. The IGST is paid
for the inter - state supplies. The taxpayer's monthly ... CGST output liability.
(2) Then, the ITC standing under the IGST is used to set
off the remaining CGST output liability.
13. Further
directions to the respondent authorities to immediately sanction the
refund of IGST paid in regard to the goods exported i.e. 'Zero Rated
Supplies ... Integrated
Goods and Service Tax [herein after referred to as the 'IGST'] paid in
respect of the goods exported i.e. 'Zero
striking down
and declaring Entry No.10 of Notification No.10/2017IGST(Rate) dated
28.6.2017 as being ultravires Sectin ... IGST Act as well as
Article 14 of the Constitution of India.
B. This Hon'ble Court may be pleased to issue a writ
with the payment of Integrated Goods And
Service Tax (for short 'IGST').
4.5 It appears that the custom department issued a
Notification ... 2018 JUDGMENT
upon the petitioner to pay enhanced difference and accordingly
calculated IGST for clearance of the subject goods.
4.6 It is the case
lead sulphate. The writ applicant claims that it is eligible
for the IGST refund claim on the basis of the shipping bills ... that the respondent No.2
has declined to the refund of the IGST amount paid on the shipping bills.
The details of which
writ or order directing the
learned Respondents to forthwith grant
refund of IGST paid on exports by the
Petitioner after deducting the
differential amount ... pleased to direct
the learned Respondents to forthwith
grand refund of IGST paid on exports by
the Petitioners after deducting the
differential amount of duty
certain points were
raised which included the question of short payment of
IGST on ocean freight on certain goods imported during
the financial years ... dated 28.06.2017 which made the petitioner
liable to pay GST i.e. IGST on 'Ocean Freight'. As per the
show-cause notice, since
demand from the petitioner bank guarantee of 25 per cent of
the IGST;
(B) be pleased to issue a writ of mandamus or writ ... petitioner to export/re
export the goods without including amount of IGST in the calculation
of the amount of bank guarantee and (ii) to accept
