Baccarose Perfumes And Beauty Products Pvt. Ltd. & Anr. Vs State of Gujarat
Date: December 11, 2024
Subject Matter
No IGST on goods shipped from SEZ to DTA since it is an import by the DTA unit, which is supposed to pay the IGST upon entry
Summary
The petitioner, operating a Free Trade Warehousing Zone unit in the Kandla Special Economic Zone, challenged the order issued by the GST authorities demanding a sum of ₹1,63,16,101 on the grounds of discrepancies between the output tax liabilities re…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Uchit Sheth for the petitioners and learned Assistant Government Pleader Mr. Raj Tanna for the respondent No.1. 2. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the legality and validity of the order dated 05.02.2022 passed by the respondent No.2 in DRC-01 raising de…