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KISHAN LAL KURIA MAL INTERNATIONAL AND OTHERS vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
MANMEET PRITAM SINGH ARORA
Pet. Counsel
Sakshi Singhal
Lovely Singh
Res. Counsel
Himanshu Pathak
Anushree Narain
Sapna Jain

Petitioner / Applicant

KISHAN LAL KURIA MAL INTERNATIONAL AND OTHERS
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Oct 6, 2022
Order No.

W.P.(C) 10822/2022 and W.P.(C) 10406/2021

Citation

2022(10) TAXREPLY 6426
Original Order
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ORDER

1. Present writ petitions have been filed seeking declarations that Paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of the Notification dated 31st October, 2016, [as amended by Notifications dated 29th June, 2017 and 26th July, 2017], Circular No. 37/2018 dated 09th October, 2018, is ultra vires Section 16 of the IGST Act, 2017 read with Section 54 of CGST Act, 2017 as well as Rule 96 of CGST Rules, 2017 and violative of Articles 14, 19 and 21 of the Constitution of India. Petitioners also seek directions to the Respondents to grant refund of IGST paid on goods exported by the Petitioners during the Transitional Period (July-September, 2017) after deducting the differential amount of duty drawback, along with appropriate interest on such refund from the date of the shipping bill till the date of actual refund. 2. Learned Counsel for the Petitioners states that the cumulative effect of the impugned instruments is to deny refund of IGST paid by exporters like....

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