2017 (8) TMI 1142

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....APPL. 30649/2017 (Stay), W.P.(C) 7426/2017 & CM APPL. 30650/2017 (Stay), W.P.(C) 7427/2017 & CM APPL. 30651/2017 (Stay), W.P.(C) 7428/2017 & CM APPL. 30652/2017 (Stay), W.P.(C) 7429-7432/2017 & CM APPL. 30653-57/2017 (Stay), - -<br>GST<br>S. MURALIDHAR & PRATHIBA M. SINGH JJ. Petitioner Through: Mr. Tarun Gulati, Mr. Kishore Kunal, Mr. Prashant Tahiliani, Advocates. &nbsp; Respondents Through: M....

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....of payment of additional duty of customs levied under Section 3(1) of the Customs Tariff Act, 1975 ("Countervailing Duty"/"CVD") paid at the time of importation of gold dore bar. The said CVD was allowed to be carried forward in full as a transitional measure under Section 140 of the Central Goods and Services Tax Act, 2017 ('CGST Act'). It also provided credit of the entire CVD paid on inputs hel....

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....s which are applicable only to imported gold dore bars. The contention is that the impugned Notification has singled out only imported gold dore bars resulting in imposition of a higher burden of tax on these goods as compared to other imported goods as well as compared to any similar domestic goods. &nbsp; It is submitted out that if the interim orders are not granted then the credit of CVD alre....