Delta Autocorp Limited Vs Deputy Commissioner of Customs (Calcutta High Court)
The Hon’ble Calcutta High Court in Delta Autocorp Limited v. Deputy Commissioner of Customs, Post Clearance Audit (Port) dismissed the matter as withdrawn.
The Petitioner had challenged the competency of the Principal Commissioner of Customs (Port) to demand Integrated Goods and Service Tax under the provisions of IGST Act, 2017 with regard to an Entry which is specifically made for electrically operated vehicles, including two and three wheeled electric vehicles.
The Counsel representative for the Principal Commissioner of Customs (Port) submitted that the Show Cause-cum-Demand Notice dated 4th November, 2024 issued against the petitioner under the provisions of Section 28(1) of the Customs Act, 1962 had since been dropped on the premise that the impugned goods are also eligible for IGST @ 5% vide serial no.242A of Schedule-I of IGST notification no. 001/2017-IT (Rate) dated 30th June, 2017.
The petitioner was represented by Advocates Mr. Vinay Shraff, Ms. Priya Sarah Paul, Ms. Swarnwarshi Poddar and for the Respondent, Ms. Manasi Mukherjee, Mr. Bijitesh Mukherjee.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Challenging inter alia, the competency of the Principal Commissioner of Customs (Port) to demand Integrated Goods and Service Tax under the provisions of IGST Act, 2017 (hereinafter referred to as “the said Act”) the instant writ petition and connected applications have been filed.
