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The Court is of the opinion that in case the petitioner urges these along with any other contention before the concerned GST Officer, he should while ruling upon them deal with all arguments and ensure that the assessments are complete before that date i.e. 30.09.2018.

Shanti Prime Publication Pvt. Ltd.

Levy of IGST — The petitioner is registered under GST Regime and is involved in iron export business. It was recipient of services by suppliers at Paradip Port Trust, Odisha on which 9% CGST and 9% SGST is levied upon its supplies. Thus, Petitioner complains that the GST Council which considered its contentions that the IGST is applicable for its commercial activities, has given an opaque ruling which is not decisive in any manner whatsoever. On other hand, the Revenue stated that the petitioner’s claim of applicability of IGST Act or otherwise the most appropriate course would be to allow the concerned GST Officer to adjudicate on merits. Writ petition disposed of with the directions that GST Officer, while ruling upon with all arguments, should complete the assessments before that date i.e. 30.09.2018. — Bagadiya Brothers Pvt. Ltd. Vs. Union of India [2018] 3 TAXLOK.COM 022 (Del)