2020 (7) TMI 137

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....nand Roy, Advocates   Respondents Through: Mr. Harpreet Singh, Sr. Standing Counsel for R-1 to 3.   O R D E R CM APPL. 14011/2020 Allowed, subject to just exceptions. W.P.(C) 3917/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. By way of the present wri....

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....rts by Post Regulations, 2018 w.e.f. 21st June, 2018 which provides for an entry to be presented to proper officer at the foreign Post Office of clearance. He submits that the said Notification in no manner whatsoever affects supplies to be regarded as zero rated under Section 16 of the IGST Act read with Section 54 of the CGST Act. He contends that the new procedure for filing postal bill of expo....