Cosmo Films Limited VS Union Of India

The Learned Standing Counsel Mr. Nirzar Desai waived service of notice of rule on behalf of the respondent nos. 1, 3 and 4. Having regard to the controversy raised in this petition in narrow compass, with the consent of the learned advocates for the respective parties, the same is taken up for final hearing. By this petition, under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: this Hon’ble Court may be pleased to issue an appropriate writ, order or direction quashing and setting aside the amendments in sub-rule (10) of Rule 96 of the CGST Rules and GGST Rules substituted vide Notification Number 54/2018-Central Tax, dated 9 October 2018 and Notification No.54/2018-State Tax, No. (GHN -99) / GSTR-2018(33)TH, dated 9 October 2018, to the extent it denies the option of rebate claim to the Petitioner for importing goods under AA License, as being ultra vires of the CGST Act, GGST Act and Rules made thereunder and the Constitution; this Hon’ble Court may be pleased to issue a writ, order or direction staying any demand against Rebate benefits availed by the Petitioner due to retrospective.

The Learned Standing Counsel Mr. Nirzar Desai waived service of notice of rule on behalf of the respondent nos. 1, 3, and 4. Having regard to the controversy raised in this petition in a narrow compass, with the consent of the learned advocates for the respective parties, the same is taken up for final hearing. By this petition, under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: this Hon’ble Court may be pleased to issue an appropriate writ, order, or direction quashing and setting aside the amendments in sub-rule (10) of Rule 96 of the CGST Rules and GGST Rules substituted vide Notification Number 54/2018-Central Tax, dated 9 October 2018 and Notification No.54/2018-State Tax, No. (GHN-99) / GSTR-2018(33)TH, dated 9 October 2018, to the extent it denies the option of rebate claim to the Petitioner for importing goods under AA License, as being ultra vires of the CGST Act, GGST Act and Rules made thereunder and the Constitution; this Hon’ble Court may be pleased to issue a writ, order, or direction staying any demand against Rebate benefits availed by the Petitioner due to retrospective operation of the impugned Notifications on Rule 96(10) of the CGST and the GGST Rules; this such further and other reliefs be granted as this Hon’ble Court may deem fit and proper. The short facts of the case are as under: The petitioner is a public limited company engaged in the business of manufacturing and sale of flexible packaging films. The petition is filed through its Director and Authorized person Mr. Anil Kumar Jain. The petitioner is the holder of Advance Authorization Licenses (for short ‘the AA License’) granted in terms of the Foreign Trade Policy, issued and amended from time to time. The petitioner has obtained AA Licenses and imports goods without payment of import duty in terms of Notification No. 79/2017-Customs, dated 13th October 2017. It is the case of the petitioner that, with effect from 1st July 2017, the Central Goods and Service Tax Act, 2017 (for short ‘the CGST Act’) and the Gujarat Goods and Services Tax Act, 2017 (for short ‘the GGST Act’) are enacted for indirect tax on goods and services. The provisions with respect to export.

Mr. Nirzar Desai, the Learned Standing Counsel, waived service of notice of rule on behalf of respondent nos. 1, 3, and 4. Considering the narrow scope of the controversy raised in this petition, and with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing. This petition, under Article 226 of the Constitution of India, seeks the following reliefs: to issue an appropriate writ, order, or direction quashing and setting aside the amendments in sub-rule (10) of Rule 96 of the CGST Rules and GGST Rules substituted via Notification Number 54/2018-Central Tax, dated 9 October 2018 and Notification No.54/2018-State Tax, No. (GHN-99)/GSTR-2018(33)TH, dated 9 October 2018, to the extent it denies the option of rebate claim to the Petitioner for importing goods under AA License, as being ultra vires of the CGST Act, GGST Act and Rules made thereunder and the Constitution; to issue a writ, order or direction staying any demand against Rebate benefits availed by the Petitioner due to retrospective operation of the impugned Notifications on Rule 96(10) of the CGST and the GGST Rules; to grant such further and other reliefs as deemed fit and proper by the Hon’ble Court. The petitioner, a public limited company engaged in the manufacturing and sale of flexible packaging films, is represented through its Director and Authorized person, Mr. Anil Kumar Jain. The petitioner holds Advance Authorization Licenses (AA License) granted under the Foreign Trade Policy, which allows them to import goods without paying import duty as per Notification No. 79/2017-Customs, dated 13th October 2017. Since 1st July 2017, the Central Goods and Service Tax Act, 2017 (CGST Act) and the Gujarat Goods and Services Tax Act, 2017 (GGST Act) have been enacted to regulate indirect tax on goods and services. The provisions for the export of goods or services are contained in the Integrated Goods and Services Tax Act, 2017 (IGST Act). Section 16 of the IGST Act provides benefits for the export of goods or services, which can be claimed either by supply without payment of IGST and claim a refund of unutilized input tax credit at the end of the period (“Refund”) or by supply on payment of IGST and claim a refund of the IGST paid (“Rebate”).

The Learned Standing Counsel Mr. Nirzar Desai waived service of notice of rule on behalf of the respondent nos. 1, 3 and 4 Having regard to the controversy raised in this petition in narrow compass, with the consent of the learned advocates for the respective parties, the same is taken up for final hearing By this petition, under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: this Hon’ble Court may be pleased to issue an appropriate writ, order or direction quashing and setting aside the amendments in sub-rule (10) of Rule 96 of the CGST Rules and GGST Rules substituted vide Notification Number 54/2018-Central Tax, dated 9 October 2018 and Notification No.54/2018-State Tax, No. (GHN-99) / GSTR-2018(33)TH, dated 9 October 2018, to the extent it denies the option of rebate claim to the Petitioner for importing goods under AA License, as being ultra vires of the CGST Act, GGST Act and Rules made thereunder and the Constitution this Hon’ble Court may be pleased to issue a writ, order or direction staying any demand against Rebate benefits availed by the Petitioner due to retrospective operation of the impugned Notifications on Rule 96(10) of the CGST and the GGST Rules such further and other reliefs be granted as this Hon’ble Court may deem fit and proper The short facts of the case are as under: The petitioner is a public limited company engaged in the business of manufacturing and sale of flexible packaging films The petition is filed through its Director and Authorized person Mr. Anil Kumar Jain The petitioner is the holder of Advance Authorization Licenses (for short ‘the AA License’) granted in terms of the Foreign Trade Policy, issued and amended from time to time The petitioner has obtained AA Licenses and imports goods without payment of import duty in terms of Notification No. 79/2017-Customs, dated 13th October 2017 It is the case of the petitioner that, with effect from 1st July 2017, the Central Goods and Service Tax Act,2017 (for short ‘the CGST Act’) and the Gujarat Goods and Services Tax Act, 2017 (for short ‘the GGST Act’) are enacted for indirect tax on goods and services The provisions with respect to export of goods or services are contained under the Integrated Goods and Services Tax Act, 2017 (for short ‘the IGST Act’) Section 16 of the IGST Act deals with export of goods and services and provides benefits against the export of goods or services which can be claimed through either supply without payment of IGST and claim refund of unutilized input tax credit at the end of the period (“Refund”) and Supply on payment of IGST and claim refund of such IGST paid (“Rebate”) For the purpose of procedure for granting refund of IGST on the goods and services exported out of India, Rule-96 of the Central Goods and Services Tax Rules, 2017 (for short ‘the CGST Rules’) provides the mechanism, as per the procedure prescribed under Section 54 of the CGST Act and GGST Act Sub-rule (10) of Rule-96 of the CGST Rules was introduced vide para-3 of Notification No. 54/2018-Central Tax, dated 9th October 2018 issued by the respondent no.1- the Ministry of Finance w.e.f. 23rd October 2017 and corresponding provisions were also introduced in the GGST Rules by the respondent no.2- State of Gujarat.

Download PDF:

For Reference Visit:

Read Another Case Law;

GST Case Law: