2022 (7) TMI 726

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....s. Mannat Waraich and Ms Shubh Dixit, Advs. Respondents Through: Mr Satish Kumar, Adv. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM Nos.30430-31/2022 1. Allowed, subject to the petitioner filing typed copies of the dim documents, at least three days before the next date of hearing. W.P.(C) 10537/2022 2. The grievance of the petitioner is that the circular da....

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.... 2019 Regulations. (ii) The petitioner had, while applying for licenses, clearly indicated to the respondents that it was in the business of generating electricity. The licenses were issued after the contents of the petitioner's application were fully processed. (iii) That the petitioner has already availed of IGST deferral amounting to Rs.93,17,16,488/-. (iv) The petiti....

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....tax under the Central Goods and Services Tax Act, 2017, nor even tax under the State Goods and Services Tax Act, 2017. 5. To our minds, the petitioner has set up a prima facie case. The balance of convenience also appears to be in favour of the petitioner, since the petitioner has operated under the scheme captured in the 2019 Regulations and up until now, has obtained deferral of customs duty ....