Impugned order for IGST on SEZ to DTA supply quashed; import by DTA unit liable for IGST/duties.

The High Court quashed the impugned order demanding Integrated Goods and Services Tax (IGST) on goods cleared from a Special Economic Zone (SEZ) to the Domestic Tariff Area (DTA). The court determined that the petitioner was not obligated to pay IGST on such transactions, as they are considered imports for the DTA unit, which is responsible for IGST and applicable duties. The respondent did not properly adhere to Section 74, which mandates adjudication of the show cause notice by considering the reply and relevant statutory provisions. The justification attempt using Sections 37 and 39 was deemed unacceptable, leading to the quashing of the order due to its lack of reasoning. .....

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