HC : Grants interim relief to exporter; Allows Advance Authorisation imports sans IGST payment
HC finds prima facie case to allow assessee-exporter to continue making imports under Advance Authorizations issued prior to July 1 without payment of IGST, subject to quantity and value specified thereunder; Notes assessee’s grievance that prospect of IGST being ultimately refunded sometime in future is of little consolation inasmuch such additional levy would cause working capital blockage and absent liquidity to...