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of <h1>Scope of IGST levy questioned as to whether it includes power to impose interest and penalty, notice issued thereafter</h1> The text examines whether a reference to earlier legislation creates legislation by reference such that the statutory power to impose IGST also extends to ... Condonation of delay - delay in filing of case-law - Legislation by reference - power to levy IGST includes levy of interest and penalty - interpretation of taxation statute - constitutional interpretation - HELD THAT:- Attention to Section 3(12) of the Customs Tariff Act prior to its amendment by Finance Act 2 of 2024 (extracted at page 21 of the paper-books). The learned Additional Solicitor General contends that in view of this provision, there is a legislation by reference. Hence, the power to levy IGST would also encompass the power to levy interest and penalty. The learned Additional Solicitor General refers to the judgment of the Constitution Bench in Ujagar Prints & Ors. v. Union of India & Ors. [1988 (11) TMI 106 - SUPREME COURT] and, more particularly, paragraphs 85,88,95 and 96. In response, learned counsel for the respondents relies on the dismissal of the Special Leave Petition in the case of Union of India & Ors. v. Mahindra & Mahindra [2023 (8) TMI 135 - SC ORDER] as well as the judgment of this Court in CCE Ahmedabad v. Orient Fabrics Limited [2003 (11) TMI 75 - SUPREME COURT] and more particularly, paragraphs 5,6,7 and 20 thereof. Considering the nature of issue involved, we are inclined to issue notice. Learned Advocate, instructed by M/s. Trilegal Advocates accepts notice on behalf of the respondent No. 1. Hence, service of notice is waived on respondent No. 1. 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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