Calcutta HC Rejects IGST Demand Plea as Customs Withdraws EVs’ 5% IGST Notice

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Court in Delta Autocorp Limited v. Deputy Commissioner of Customs, Post Clearance Audit (Port) dismissed the matter as withdrawn.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 Cou

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