IGST reimbursement modality for notified equipment was not finally decided; the Delhi HC sought counter-affidavits and instructions.

The Delhi HC considered whether GNCTD and other respondents should adopt the reimbursement modality used by Haryana and Gujarat for IGST collected on the equipment and articles covered by the notifications on record. No final adjudication was made. The matter was adjourned, with directions for filing counter-affidavits and for GNCTD to obtain instructions on the proposed modality.

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Issues: Whether the respondents, including GNCTD, should consider adopting the reimbursement modality followed by the States of Haryana and Gujarat for IGST collected on the equipment and articles referred to in the notifications placed on record.

Outcome: No final adjudication was made. The matter was adjourned, and directions were issued for filing of counter-affidavits and for GNCTD to obtain instructions on the proposed modality.

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