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TMI Blog2019 (2) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Goods and Service Tax with effect from 01.07.2017 - Extension of benefit of exemption notifications to levies under the Integrated Goods and Service Tax Act (IGST) - Held that:- Identical issue decided in the case of JINDAL DYECHEM INDUSTRIES (P) LTD. VERSUS UNION OF INDIA AND ORS. [2018 (10) TMI 709 - DELHI HIGH COURT], where it was held that since the benefit of exemption in fact existed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns seek reliefs which are identical to those sought in Jindal Dyechem Industries (P) Ltd. vs. Union of India Ors.‟ , W.P.(C) 8677/2017. The Court had by its final order of 16.04.2018 noticed the subsequent development which had occurred i.e. the extension of benefit of exemption notifications to levies under the Integrated Goods and Service Tax Act (IGST). The relevant portion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orce, 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 opinion that since the benefit of exemption in fact existed at that point of time, the most appropriate course would be for the respondent authorities to verify whether as a matter of fact the petitioner in fact fulfilled the export obligations pursuant to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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