Scope of IGST levy questioned as to whether it includes power to impose interest and penalty, notice issued thereafter

The text examines whether a reference to earlier legislation creates legislation by reference such that the statutory power to impose IGST also extends to levy interest and penalty, engaging principles of taxation statute interpretation and constitutional interpretation. Reliance is placed on precedent addressing legislation by reference and taxation powers; opposing reliance is on orders and judgments limiting such extension. The procedural matter of condonation of delay in filing case-law is noted, and notice was ordered with service waived on one respondent. No final adjudicative outcome is recorded in the text.

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Issues: (i) Whether delay in filing should be condoned; (ii) Whether notice should be issued and the matter listed for further consideration.

Issue (i): Whether delay in filing should be condoned.

Analysis: The Court considered the application for condonation of delay and granted relief allowing the petition to proceed despite the delay. The order records the condonation without detailed reasoning.

Conclusion: Delay condoned in favour of permitting the petition to proceed.

Issue (ii): Whether notice should be issued to the opposite party and the matter listed for further consideration.

Analysis: The Court considered submissions on the substantive question (including reference to Section 3(12) of the Customs Tariff Act and related authorities) and directed issuance of notice to the respondent, waived service on respondent No.1, and listed the matter for further consideration on a specified date. Parties were directed to complete pleadings and file a short note of submissions with case law compilation.

Conclusion: Notice issued; service waived on respondent No.1; matter listed for further consideration.

Final Conclusion: The Court has granted interim procedural reliefs (condonation of delay and issuance of notice) and directed further proceedings; no substantive or final adjudication on the fiscal question has been made.

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