Jindal Dyechem Industries (P) Ltd. vs. Union Of India
(Delhi High Court, Delhi)
Petitioner / Applicant
Jindal Dyechem Industries (P) Ltd.
Respondent
Union Of India
Court
Delhi High Court
State
Delhi
Date
October 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
TR Citation
2019 (10) TR 1557
Related Chapters
N/A
Related HSN Codes
N/A
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.