HC on levy of IGST on Import under advance license

Jindal Dyechem Industries (P) Ltd. Vs Union of India ((Delhi High Court) It is apparent from these facts that the imports which are the  subject matter of the present writ petition were in fact made after the  introduction of GST Regime. The petitioner is the beneficiary of an advance license issued on 17.07.2017. At that point of time, the exemption notifications (issued on 29.06.2017) were not in existence.   The exemption of IGST, was not in force, on that date; the  customs  notification (of 29.06.2017) was amended only on 13.10.2017. In these circumstances, this Court is of the o...