9911796707
TMI Blog2024 (5) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... tain goods under cover of bill of entries from ONGC Petro Additions Limited, which is a Special Economic Zone Unit - HELD THAT:- Taking note of the fact that the petitioners during the financial year 2018-19 had imported goods under cover of bill of entries from ONGC Petro Additions Limited which is a Special Economic Zone Unit for which the petitioners had already taken credit of the IGST, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds under cover of bill of entries from ONGC Petro Additions Limited, which is a Special Economic Zone Unit. Although, ordinarily the petitioners are not required to make payment of CGST/WBGST with regard to any transaction carried out with any unit under the Special Economic Zone, the petitioners are required to make payment of IGST, the proper officer had, however, by overlooking such fact, issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court, the proper officer by ignoring the same has purported to pass the order under Section 73 of the said Act, thereby holding the petitioners liable to make payment of IGST to the tune of Rs. 2,11,44,322/- for which the petitioners had already taken credit. According to him the petitioners had rightly taken credit of the IGST. Mr. Kanodia submits that the order passed by the proper officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advocates appearing for the respective parties and considered the materials on record. 9. Taking note of the fact that the petitioners during the financial year 2018-19 had imported goods under cover of bill of entries from ONGC Petro Additions Limited which is a Special Economic Zone Unit for which the petitioners had already taken credit of the IGST, which had incidentally not been considered b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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