Give specifics of notices to exporters seeking GST relief, says SC

Apex court seeks details from revenue department as it reserves final order

The Supreme Court on Tuesday asked the revenue department to provide details of the total number of show-cause notices issued for availing of the goods and services tax (GST) exemption in instances where exports have preceded imports, and where high courts (HCs) have granted interim orders.
 

The apex court has sought details, while reserving the order on the central government’s plea against a Gujarat HC order.
 

The HC had in 2019 held that the “pre-import” condition is ultra vires the advance authorisation scheme under the foreign trade policy.
 

The government had moved a special leave petition (SLP), challenging the HC