Supreme Court Upholds Pre-Import Condition for IGST Exemption in Advance Authorisation Scheme: Union of India vs. Cosmo Films Limited (28 April 2023)

/ Advance Authorisation Scheme, Constitutional Law, Constitutional Law with Article 14, Dipankar Datta, Foreign Trade Policy, Foreign Trade Policy with Paragraph 4.13, Judges, S. Ravindra Bhat

Supreme Court Upholds Pre-Import Condition for IGST Exemption in Advance Authorisation Scheme LEGAL ISSUE: Validity of ‘pre-import condition’ for availing IGST exemption under the Advance Authorisation scheme. CASE TYPE: Taxation Law, Foreign Trade Policy Case Name: Union of India & Ors. vs. Cosmo Films Limited [Judgment Date]: 28 April 2023 Date of the Judgment: 28 […]

Supreme Court Upholds Pre-Import Condition for IGST Exemption in Advance Authorisation Scheme: Union of India vs. Cosmo Films Limited (28 April 2023) Read Post »