As long as there is no doubt about legislative competence to levy IGST on the imported goods, whether it is done under Customs Tariff Act or IGST Act would not matter. Legislative authorisation to collect IGST on the imported goods in the manner provided in the Customs Tariff Act is only a machiniery provision. Primary authority for collection of IGST on the imported goods would be IGST Act itself. It is a matter of administrative convenience that IGST on imported goods is collected at the time of customs assessment.
Writ petition challenging constitutional validity of Section 140(3)(iv) of CGST Act dismissed by Bombay High Court; refuses to strike down 1 year time limit for transitional credit availment; holds transitional credit under GST law is a clear case of concession; no discrimination of dealers vis-a-vis manufacturers/service providers
SC admits misuse of SC/ST Act; says no immediate arrest of public servants
Sushma Swaraj admits that 39 Indians kidnapped by ISIS are officially dead