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JINDAL DYECHEM INDUSTRIES (P) LTD. vs. UNION OF INDIA
(Delhi High Court)

Hon'ble Judges:

VIPIN SANGHI
A. K. CHAWLA
Pet. Counsel
Na
Res. Counsel
Amit Bansal
Aman Rewaria

Petitioner / Applicant

JINDAL DYECHEM INDUSTRIES (P) LTD.

Respondent UNION OF INDIA
Court Delhi High Court
State

Delhi

Date Oct 11, 2019
Order No.

Review Petition No. 426 of 2019 and CM Appl. No. 44837 of 2019 in Writ Petition (C) No. 8677 of 2017

Citation

2019(10) TAXREPLY 1557

Original Order
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ORDER

ORDER The submission of Mr. Bansal is that there is an error apparent on the face of the order dated 16-4-2018 inasmuch as, while on the other hand, this Court rightly took note of the fact that the exemption from IGST was granted, for the first time, vide notification dated 13-10-2017 and that such an exemption was not in force on the implementation of the Goods and Services Tax Act w.e.f. 1-7-2017, on the other hand, this Court recorded in the order dated 16-4-2018 that “In these circumstances, this Court is of the opinion that since the benefit of exemption in fact existed at that point of time…….” Issue notice to the petitioner returnable on 6-12-2019. ....

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