HC admits writ challenging constitutional of Section 2(6) of IGST Act, 2017

Koenig Solutions Pvt. Limited Vs Union of India & Ors. (Delhi High Court)

Present writ petition has been filed challenging the constitutional validity under Section 2(6) of the Integrated Goods and Services Act, 2017 (‘IGST Act’) regarding ‘export of services’. Petitioner also seeks a declaration that the amount received in convertible foreign exchange from foreign companies/citizen for its both onshore and offshore activities are in the course of export of services out of the territory of India and not subject to levy of tax under IGST Act. The HC has issued notice by order dated 13.07.2021. List on 05th October, 2021

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

The petition has heard by way of video conferencing.

CM APPL. 20330/2021 (Exemption)

Allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

CM APPL. 20329/2021

Present application has been filed for amendment of the writ petition. In the present application, it has been admitted that the unamended Section 2(6) of Integrated Goods and Services Tax, 2017 (‘IGST Act’) has been reproduced in the writ petition and at times, IGST Act has been referred to as ‘CGST Act’. It is stated that though they are inadvertent errors, yet they are inconsequential in nature.

Issue notice. Mr. Asheesh Jain, Advocate accepts notice on behalf of respondents No. 1 and 4. Mr. Manas Bhatnagar, Advocate accepts notice on behalf of respondent No. 2. Mr. Satish Kumar, Advocate accepts notice on behalf of respondent No. 3.

Since the writ petition is at the inception stage and the errors are clerical in nature, the present application is allowed and the amended writ petition is taken on record.

Accordingly, the application stands disposed of.

W.P.(C) 6303/2021

Present writ petition has been filed challenging the constitutional validity under Section 2(6) of the Integrated Goods and Services Act, 2017 (‘IGST Act’) regarding ‘export of services’. Petitioner also seeks a declaration that the amount received in convertible foreign exchange from foreign companies/citizen for its both onshore and offshore activities are in the course of export of services out of the territory of India and not subject to levy of tax under IGST Act.

Issue Notice. Mr. Asheesh Jain, Advocate accepts notice on behalf of respondents No. 1 and 4. Mr. Manas Bhatnagar, Advocate accepts notice on behalf of respondent No. 2. Mr. Satish Kumar, Advocate accepts notice on behalf of respondent No. 3. They pray for and are permitted to file their counter affidavits within four weeks. Rejoinder affidavits, if any, be filed before the next date of hearing.

List on 05th October, 2021.

CM APPL. 19867/2021

Since no impugned order has been annexed with the present writ petition and the present application for stay is based on vague and general allegations, the same is dismissed.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.