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TATA STEEL LIMITED vs. UNION OF INDIA & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RONGON MUKHOPADHYAY
DEEPAK ROSHAN
Pet. Counsel
Tarun Gulati
Sumeet Gadodia
Salona Mittal
Res. Counsel
Anil Kumar
P.a.s. Pati
Ranjana Mukherjee

Petitioner / Applicant

TATA STEEL LIMITED

Respondent UNION OF INDIA & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Aug 21, 2023
Order No.

W.P. (T) No. 1719 of 2022, With W.P. (T) No. 2649 of 2022, With W.P. (T) No. 2650 of 2022, With W.P. (T) No. 2651 of 2022, With W.P. (T) No. 2655 of 2022, With W.P. (T) No. 2704 of 2022, With W.P. (T) No. 2710 of 2022, With W.P. (T) No. 2790 of 2022

Citation

2023(8) TAXREPLY 7826
Original Order
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ORDER

JUDGMENT PER DEEPAK ROSHAN, J: Heard learned counsel for the parties. 2. Since common issue is involved in all these writ applications and pertains to the same assessee for different period, as such all are being heard together and disposed of by this common judgment. For brevity; the facts of W.P. (T) No. 1719 of 2022 are being referred herein. The petitioner has prayed for the following reliefs; (i) For the issuance of an appropriate writ/ order/ direction, quashing and setting aside the part of Paragraph 47 of Circular No. 125/44/2019-GST dated 18.11.2019 (Annexure 6) ("Impugned Circular") issued by Respondent No. 2 which stipulates that while processing refund claims in case of exports, the lower of the values indicated in the tax invoice and the shipping bill should be taken into account, as being beyond the purview of and ultra vires the provisions of the Central Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Rules, 2017, as ....

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