Category Archives: GST Judgments

Outdoor catering services in canteen are taxable @ 18% GST: Gujarat AAR

By | May 21, 2018

The expression ‘outdoor catering’ has not been defined under the CGST Act, 2017 / GGST Act, 2017 or the notifications issued there under.  In the present case also, the service of catering is provided by the applicant to the recipient and the fact that the meal, snacks, tea etc. are consumed by the workers /… Read More »

If valuation of seized goods in dispute ,Appellate Authority to decide :HC

By | May 18, 2018

Main dispute is relating to the valuation of the goods carried in the goods vehicle. It is an admitted fact that no documents were carried by the driver/person in-charge of the goods vehicle at the time of interception of the goods vehicle on 08-03-2018. The ownership of the goods as well as quantum of penalty… Read More »

Railway Station Cleaning and housekeeping services not Exempt from GST : AAR

By | May 17, 2018

cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No. 09/2017 – Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and parallel Notifications of CGST and SGST. AUTHORITY FOR ADVANCE RULINGS, NEW DELHI VPSSR Facilities, In… Read More »

Pay GST on Supply of Hotel Services to guests & employees of SEZ units, outside SEZ : AAR

By | May 14, 2018

The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly. AUTHORITY FOR ADVANCE RULINGS KARNATAKA… Read More »

No seizure of goods if e-way bill was generated before seizure order : HC

By | May 9, 2018

HIGH COURT OF ALLAHABAD Surendra Steel Supply Company v. State of U.P. KRISHNA MURARI AND ASHOK KUMAR, JJ. WRIT TAX NO. 628 OF 2018 APRIL  13, 2018 Niraj Kumar Singh and Amit Mahajan for the Petitioner. ORDER 1. Petitioner-consignor is a registered dealer having GSTIN No. 06/AGMPK6002C1ZV and consignee is also a registered dealer having GSTIN No. 09AASPG5387L1ZU. The consignee purchased… Read More »

No seizure if vehicle number not mentioned in Part B in e-way bill : HC

By | May 9, 2018

In the present case, all the documents were accompanied the goods, details are duly mentioned which reflects from the perusal of the documents. Merely of none mentioning of the vehicle no. in Part-B cannot be a ground for seizure of the goods. We hold that the order of seizure is totally illegal HIGH COURT OF… Read More »

PAN number Quoted Wrongly in VAT Returns, GST registration to be granted from 01.07.2017 : HC

By | May 8, 2018

HIGH COURT OF KERALA Alukka Gold Palace v. State Tax Officer P.B. SURESH KUMAR, J. W.P. (C) NO. 35333 OF 2017 APRIL  6, 2018 Harisankar V. Menon, Smt. Meera V. Menon and Smt. K. Krishna, Advs. for the Petitioner. JUDGMENT 1. On account of a mistake committed by the petitioner during 2009 in providing the PAN number of another firm… Read More »

Railway tracks Works Contract Service taxable at 18% GST: AAR

By | May 8, 2018

Works Contract service of maintaining railway tracks taxable at 18% GST: AAR AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Sreepati Ranjan Gope & Sons, In re VISHWANATH AND PARTHA SARATHI DEY, MEMBER CASE NUMBER 06 OF 2018 MAY  3, 2018 ORDER   1. The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway… Read More »

Supply of food & beverages in trains doesn’t amount to service; it is supply of goods : AAR

By | May 7, 2018

AUTHORITY FOR ADVANCE RULINGS NEW DELHI Deepak & Co., In re. PANKAJ JAIN AND VINAY KUMAR, MEMBER ADVANCE RULING NO. 02/DAAR/2018 AND ORDER NO. 189/DAAR//2018 MARCH  28, 2018  Puneet Agrawal, Adv. for the Applicant. Arun Nautiyal for the Revenue. ises, if he so wish. Food stalls also has a small counter offering the consumers to use the same and consume the… Read More »

Goods detained under GST to be released on execution of simple bond: HC

By | April 28, 2018

HIGH COURT OF KERALA Shaji Gregory G.S. v. State of Kerala K. VINOD CHANDRAN, J. W.P. (C) NO. 33818 OF 2017(B) OCTOBER  27, 2017 M. Gopikrishnan Nambiar, P. Gopinath, K. John Mathai, Joson Manavalan, Kuryan Thomas and Poulose C. Abraham, Advs. for the Petitioner. C.K. Govindan, Sr. Govt. Pleader for the Respondent. JUDGMENT 1. The petitioner is aggrieved with the detention of goods at Exhibit… Read More »

GST on supply from Duty free shops at international airports : AAR Judgment

By | April 24, 2018

DELHI AUTHORITY FOR ADVANCE RULINGS Rod Retail (P.) Ltd. In re. PANKAJ JAIN AND VINAY KUMAR, MEMBER ADVANCE RULING NO. 01/DAAR/2018 MARCH  27, 2018 Ashok K. Bhardwaj, Adv. for the Applicant. Raj Kumar for the Respondent. RULING   Statement of Facts: 1. The applicant is in the business of retail sale of sunglasses. The applicant was registered under the Delhi Value Added… Read More »

Seller not made profits from GST : National Anti-Profiteering Authority order

By | April 24, 2018

National Anti-Profiteering Authority Sh. Dinesh Mohan Bhardwaj, Proprietor, M/s U. P. Sales & Services Vs. M/s Vrandavaneshwree Automotive Private Limited Appeal Number : 1/2018 Date of Judgement/Order : 27/03/2018 Full Text of the Order of National Anti-Profiteering Authority 1. The present report has been received from the Director General of Safeguards (DGSG) after detailed investigation under… Read More »

State Govt can not make rules for inter state movements under GST, UP TDF form not required : HC

By | April 20, 2018

HIGH COURT OF ALLAHABAD Satyendra Goods Transport Corp. v. State of U.P. PRASHANT KUMAR AND RAJAN ROY, JJ. MISC. BENCH NO. 5536 OF 2018 APRIL  13, 2018 Pradeeo Agrawal for the Petitioner. Dr. Deepti Tripathi, C.S.C., A.S.G. for the Respondent. ORDER   Rajan Roy, J. – Heard Sri Pradeep Agarwal, learned counsel for the petitioner, Sri Rahul Shukla, learned Addl. C.S.C. for… Read More »

Goods detained under GST could be released on giving bank guarantee : HC

By | April 18, 2018

HIGH COURT OF KERALA Beena Steel Corpn. v. Assistant Sales Tax Officer, Thrissur A.K. JAYASANKARAN NAMBIAR, J. W.P. (C) NO. 28277 OF 2017 (H) AUGUST  31, 2017 JUDGMENT   1. A consignment of GI Squares, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P3 is the detention notice issued… Read More »

No GST if Goods supplied from one Country to another country : AAR

By | April 18, 2018

AUTHORITY FOR ADVANCE RULINGS KERALA Synthite Industries Ltd., In re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ORDER NO. CT/2275/18-3 MARCH  26, 2018 ORDER   1. M/s Synthite Industries Ltd, Synthite Valley, Kadayiruppu P 0, Kolenchery, Ernakulam District, Kerala – 682311 (hereinafter called the applicant) is a registered person under GST having GSTN: 32AADCS5616E1ZQ. 2. They are in the… Read More »

Pay GST on Recovery of Food expenses from Employee for Canteen : AAR

By | April 18, 2018

AUTHORITY FOR ADVANCE RULING – KERALA Tax Tower, Killippalam, Karamana P. 0, Thiruyananthapuram – 695 002 e-mail id: aar.gst@’ PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING U/s.98 OF THE GOODS AND SERVICES TAX ACT, 2017. Members present are: 1. Senthil Nathan 5, IRS Joint Commissioner, Office of the Commissioner of Central Tax Et Cents! Excise,… Read More »

GST applicable on Overseas Education Advisory to students in India : AAR

By | April 17, 2018

In re Global Reach Education Services Pvt Ltd (Advance Rulings)  Case Number 05 of 2018 Date of Judgement/Order : 21/04/2018 In re Global Reach Education Services Pvt Ltd (Advance Rulings) 1. The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling… Read More »

GST rate 18% for rubber trees or rubber wood : AAR

By | April 13, 2018

AUTHORITY FOR ADVANCE RULINGS KERALA N.C. Varghese, In Re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ORDER NO. CT/3270/18-C3 MARCH  26, 2018 ORDER   1. Sri.N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the… Read More »

Conditions for transitional credit under GST are not unconstitutional : HC

By | April 11, 2018

Conditions laid down for transitional credit under GST are not unconstitutional: Bombay HC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION JCB India Limited A limited company incorporated under the Companies Act and having its office at Talegaon, M.I.D.C., Tal – Maval, District – Pune. VS  Union of India WRIT PETITION NO.3142 OF 2017 /3212 OF 2017 /3187 OF 2017 /12378 OF 2017 /14245 OF 2017 3. The writ petitions filed by MJ Juris and particularly  Writ  Petition  No.3142  of 2017 , treated as the lead matter, seeks  to question Clause of Section 140(3) of the Central Goods and Services Tax Act, 2017 (“CGST Act” for short) Download Complete judgment

GST on one time lease premium to acquire a leasehold land : HC

By | April 11, 2018

HIGH COURT OF BOMBAY Builders Association of Navi Mumbai v. Union of India S. C. DHARMADHIKARI AND PRAKASH D. NAIK, JJ. WRIT PETITION NO. 12194 OF 2017 MARCH  28, 2018 Vikram Nankani, Chirag Mody and Aman Kacheria, Sr. Advs. for the petitioner. Pradeep S. Jetly, Jitendra B. Mishra, B.B. Sharma and B.V. Samant for the Respondent. JUDGMENT S.C. Dharmadhikari, J.- Rule. Respondents waive service. By consent, Rule… Read More »

Goods couldn’t be seized for not carrying E-way bill as same was not applicable till date: HC

By | April 10, 2018

HIGH COURT OF ALLAHABAD Proactive Plast (P.) Ltd. v. State of U.P. PANKAJ MITHAL AND SARAL SRIVASTAVA, JJ. WRIT TAX NO. 87 OF 2018 FEBRUARY  1, 2018 Nishant Mishra for the Petitioner. ORDER 1. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P. 2. The petitioner is aggrieved… Read More »

Assistant Commissioner of GST & Excise couldn’t issue SCN in service tax matter : HC

By | April 8, 2018

HIGH COURT OF GUWAHATI Mascot Entrade (P.) Ltd. v. Union of India SUMAN SHYAM, J. CASE NO. WP (C) NO. 7729 OF 2017 DECEMBER  13, 2017 M.L. Gope, Ms. N. Hawelia, Ms. N. Gogoi, Ms. N. Bordoloi and Ms. N. Mech for the Appellant. B. Sarma for the Respondent. JUDGMENT 1. Heard Ms. M.L. Gope, learned counsel for the petitioner. 2. This writ petition has been filed challenging the… Read More »

No prohibition under GST Law to transport goods to unregistered firm : HC

By | April 3, 2018

Kerala High Court M/s Age Industries (P) Ltd. Vs The ASST. State Tax Officer  Appeal Number : WP(C).No. 1680 of 2018 Date of Judgement/Order : 18/01/2018 Petitioner is a private limited company engaged in the manufacture and sale of surgical gloves. They are registered under the Central Goods and Services Tax Act (the CGST Act)… Read More »

Goods detained under Kerala GST Act to be released immediately if assessee complied with GST rules

By | April 3, 2018

HIGH COURT OF KERALA M.H. Industries v. Assistant State Tax Officer P.B. SURESH KUMAR, J. W.P. (C) NO. 8708 OF 2018 MARCH  14, 2018 N. Muraleedharan Nair and Smt. K. Hymavathy, Advs. for the Petitioner. V.K. Shamsudheen, Sr. Govt.Pleader for the Respondent. JUDGMENT 1. Petitioner seeks release of the goods detained by the respondent under Section 129 of the Central Goods and… Read More »

Goods seized in transit under GST to be released on payment of tax indicated in SCN

By | April 3, 2018

HIGH COURT OF ALLAHABAD Iqra Roadways (India) v. State of U.P. ABHINAVA UPADHYA AND ASHOK KUMAR, JJ. WRIT TAX NO. 729 OF 2017 NOVEMBER  14, 2017 Sanyukta Singh and Shubham Agrawal for the Petitioner. Ajay Kumar Singh for the Respondent. ORDER 1. Heard Shri Shubham Agrawal assisted by Miss Sanyukta Singh, learned counsel for the petitioners and Shri C.B. Tripathi, learned Special Counsel… Read More »

No detention of goods if docs for inter-State transportation of goods weren’t notified by Center Govt

By | April 2, 2018

HIGH COURT OF KERALA Ascics Trading Company v. Assistant State Tax Officer A.K. JAYASANKARAN NAMBIAR, J. WP (C) NO. 31328 OF 2017(M) OCTOBER  4, 2017 K.J. Abraham and Nikhil John for the Petitioner. C.E. Unnikrishnan for the Respondent. JUDGMENT 1. It is brought to my notice by the learned counsel appearing for the petitioner that pursuant to the interim order dated… Read More »

Bring Petrol & diesel under GST : Court can not issue direction to Govt : HC

By | March 28, 2018

HIGH COURT OF MADRAS K.K. Ramesh v. Union of India M. SATHYANARAYANAN AND MRS. R. HEMALATHA, JJ. W.P. (MD) NO. 5484 OF 2018 MARCH  15, 2018 K.K. Ramesh for the Petitioner. V. Kathirvelu and V. Jeya Kumar for the Respondent. ORDER M. Sathyanarayanan, J.- The present Writ Petition is filed as a ‘Public Interest Litigation’ by the petitioner/party-in-person, stating among other things, that… Read More »

GST not included in tender price ? Authorities have right to obtain information : HC

By | March 28, 2018

HIGH COURT OF CALCUTTA Kakali Bera v. Union of India DEBANGSU BASAK, J. W.P. (C) NO. 569 OF 2018 JANUARY  17, 2018   Harpal Singh and Nilanjan Bhattacharya for the Petitioners. Indrajit Das Gupta and Tapan Bhanja for the Respondent. ORDER 1. A tender process initiated by the Geological Survey of India, Eastern Region by a notice inviting tender dated April 27, 2017… Read More »

HC allowed Credit of clean energy cess paid on coal for payment of GST compensation cess

By | March 24, 2018

Petitioner here will continue to pay the taxes as and when they fall due after availing and utilizing the credit for the cess already paid. This will, however, be subject to the final orders passed by this Court. HIGH COURT OF DELHI Hind Energy & Coal Benefication (India) Ltd. v. Union of India S. MURALIDHAR AND PRATHIBA… Read More »

Goods can’t be seized under GST even if transported after 1 week from invoice date : HC

By | March 22, 2018

HIGH COURT OF ALLAHABAD Maa Vindhyavasini Tobacco (P.) Ltd. v. State of U.P. BHARATI SAPRU AND SAUMITRA DAYAL SINGH, JJ. WRIT TAX NO. 870 OF 2017 DECEMBER  22, 2017 Shubham Agrawal for the Appellant. ORDER   1. Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, learned special counsel for the revenue. Sri Prem Shankar… Read More »

File fresh application for GST registration if earlier application is rejected by dept. : HC

By | March 21, 2018

HIGH COURT OF KERALA Rajeevan V.N. v. Central Tax Officer. – 1 Circle, Cochin P.B SURESH KUMAR, J. W.P..(C) NO. 40545 OF 2017 FEBRUARY  21, 2018 C.S. Manu and S.K. Premraj for the Petitioner. Sreelal Warrier and Binoy Vasudevan for the Respondent. JUDGMENT 1. The application preferred by the petitioner for registration under the Central Goods and Services Tax Act and the Kerala… Read More »

Exporters required to furnish bonds to export without paying IGST: Delhi HC

By | March 21, 2018

In order to avail of the input tax credit, the Petitioner, being a new entrepreneur with an export turnover of less than Rs.1 crore per annum, has to necessarily furnish a bond with a bank guarantee HIGH COURT OF DELHI Aphro Ecommerce Solutions (P.) Ltd. v. Union of India S. MURALIDHAR AND PRATHIBA M. SINGH, JJ. W.P.… Read More »

GST not applicable on work contracts if agreements executed before July 1, 2017: HC

By | March 21, 2018

HIGH COURT OF MADRAS Coimbatore Corporation Contractors Welfare Association v. State of Tamil Nadu T.S. SIVAGNANAM, J. W.P. NO. 24853 OF 2017 OCTOBER  5, 2017 S. Doraisamy for the Petitioner. A. Sri Jayanthi and K.Venkatesh for the Respondent. ORDER 1. The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.81/2012. The Association was… Read More »

GST council recommendations not in violation of Election Code of Conduct : HC

By | March 21, 2018

HIGH COURT OF GUJARAT Sandipkumar Kirankumar Sharma v. State Election Commission R. SUBHASH REDDY, CJ AND VIPUL M. PANCHOLI, J. WRIT PETITION (PIL) NO. 239 OF 2017 NOVEMBER  15, 2017 Ms. Sneha A. Joshi, Adv. for the Applicant. Kamal B. Trivedi, Adv. General and Ms. Sangita Vishen, Asstt. Govt Pleaderfor the Respondent. ORDER R. Subhash Reddy, CJ – This petition is filed… Read More »

Allow easy access to GST portals : Bombay HC directions to GSTN

By | March 20, 2018

HIGH COURT OF BOMBAY Abicor & Binzel Technoweld (P.) Ltd. v. Union of India S.C. DHARAMADHIKARI AND SMT. BHARATI H. DANGRE, JJ. WRIT PETITION (L) NO. 2230 OF 2018 FEBRUARY  6, 2018 Vinayak Patkar, Ishaan Patkar and G.Y. Patwardhan for the Petitioner. Sonpal, B.V. Samant, AGP and Jitendra Mishra for the Respondent. ORDER   1. The petitioner has brought before this Court his grievance and it… Read More »

HC allowed assessee to pay GST liability in 5 equal monthly instalments

By | March 19, 2018

HIGH COURT OF MADRAS M. Bagulayan v. Superintendent of Central GST & Central Excise* G.R. SWAMINATHAN, J. W.P.(MD) NO. 24208 OF 2017 W.M.P.(MD) NO. 20317 OF 2017 JANUARY  24, 2018 T. Bashyam for the Petitioner. R. Aravindan, Standing Counsel for the Respondent. ORDER 1. Heard the learned counsel on either side. 2. By consent of both the parties the main… Read More »

Goods can’t be detained under GST for infraction of procedural Rules :KERALA High Court

By | February 28, 2018

Issue A taxable person transports the goods procured by them for own use to the site where the goods are to be consumed. The present transaction would not fall within the scope of taxable supply under the statutes. Thus the petitioner has not uploaded the declaration in Form KER-1 before the goods were transported. Goods… Read More »

No detention of Goods , if E way bill not prepared & goods moved on Delivery Challan : HC

By | January 29, 2018

Held The power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act; that there is no taxable supply when goods are transported on delivery chalans so long as the authenticity of the delivery… Read More »

E-way bill drafted by Govt. take proper care of interest of revenue: Madras HC

By | January 16, 2018

HIGH COURT OF MADRAS K.K. Ramesh v. Union of India M. SATHYANARAYANAN AND MRS. R. HEMALATHA, JJ. W.P. (MD) NO. 16112 OF 2017 JANUARY  3, 2018 K.K. Ramesh for the Petitioner. Ms. S. Logeshwari for the Respondent. ORDER M. Sathyanarayanan, J. – By consent, the Writ Petition itself is taken up for final disposal. 2. The petitioner seems to have been aggrieved by… Read More »

GST ID/password not working : High Court directions to GST department to resolve issue

By | December 19, 2017

 [ 2017 ]  06092017 19122017  (Allahabad) HIGH COURT OF ALLAHABAD Modern Pipe Industries v. State of U.P. PANKAJ MITHAL AND UMESH CHANDRA TRIPATHI, JJ. WRIT TAX NO. 583 OF 2017 SEPTEMBER  6, 2017 Piyush Agrawal, Counsel for the Petitioner. C.B. Tripathi and Krishna Agarwal, Counsels for the Respondent. ORDER 1. Rejoinder affidavit has been filed by Shri Piyush Agrawal, learned counsel for… Read More »

GST : Goods detained to be released on simple bond without sureties : Judgment

By | December 13, 2017

Held The issue of mis-classification and under valuation has to be gone into by the respective assessing officers and not by the detaining officer. In such circumstances, this Court is not inclined to permit the further detention of the goods. The petitioners shall be permitted release of the goods on the execution of simple bond without… Read More »

Non payment of GST on bid processing fee : No writ to High Court

By | November 14, 2017

Issue Corporation  disqualified the petitioner no.1 treating its bid as non-responsive and ineligible on the sole ground that while submitting the bid the petitioner no.1 has not paid Goods and Services Tax (hereinafter referred to as the “GST”) to the respondent with the Bid/ Document Fee. Held once having participated in the tender process thereafter… Read More »

GST Classification Issue / Rate of Tax : High court can not entertain Appeal : HC Judgment

By | November 10, 2017

Facts It appears that the petitioner did not dispute the classification as under entry 84329010, but submitted that the correct rate of IGST should be at 12%. The respondent has taken a decision by classifying the goods by fixing the rate of tax at 18% and in support of such conclusion has given certain reasons… Read More »

Downloading image from website for price is OIDAR Service : Pay Tax : HC

By | November 8, 2017

Assessee Contention  Appellant has got copyright over the photographs which are visible on its website and hence, the appellant charges the amount for copyright. The submission was that as the amount charged is for copyright, it will not be a service rendered falling under the category “Online Information and Database Access or Retrieval”. Held :… Read More »

Assessee registered under GST as Proprietor instead of Partnership firm : No Penalty : High Court

By | November 1, 2017

HIGH COURT OF ALLAHABAD Sachdeva Overseas v. State of U.P. PANKAJ MITHAL AND UMESH CHANDRA TRIPATHI, JJ. WRIT TAX NO. 630 OF 2017 SEPTEMBER  8, 2017 ORDER 1. The petitioner is a partnership firm. 2. On the enforcement of the GST, it got itself migrated for the purposes of GST as a partnership firm but instead of issuing registration… Read More »

Rate of GST on sale of scraped buses : Writ Plea couldn’t be allowed : HC

By | October 11, 2017

  HIGH COURT OF KARNATAKA M.J.S. Enterprises v. Controller of Stores & Purchase DR. VINEET KOTHARI, J. WRIT PETITION NOS. 42013-42023 OF 2017 SEPTEMBER  13, 2017 M.N. Shankare Gowda, Adv. for the Petitioner. T.K. Vedamurthy, AGA for the Respondent. ORDER 1. The petitioners, who are the auction purchasers of the scrap or intending Bidders have approached this Court by… Read More »

No Release of Goods detained under GST Act on Simple Bond and 50% Payment : High Court

By | September 18, 2017

Issue :  It was also ordered that on payment of 50% of such demand along with execution of a simple bond, the goods shall be released. It is this judgment which is challenged before us. Held  Section 129 of the CGST Act and SGST ordinance provides for detention, seizure and release of goods and conveyances… Read More »

Exporters can import without IGST Payment to the extent of Advance authorization licenses : High Court

By | September 14, 2017

Interim relief :- The Petitioner will be permitted to clear the consignments of imports constituting inputs for the fulfilment of its export orders placed on it prior to 1st July 2017 without any additional levies, and subject to the quantity and value as specified in the advance authorization licenses issued to it prior to 1st… Read More »