According to petitioner there is no adjudication order and the demand is telephonically being made, which is not only a harassment but it is the demand without jurisdiction made arbitrarily. Notice issued.
Rule 96(10) of the CGST Rules, 2017 — IGST refund —–The petitioner challenged Rule 96(10)(b) of the Rules, on the ground that the same curtails the right even under the Act and the same are ultra vires Article 14 and 19(1)(g) of the Constitution of India. The petitioner prayed for issuing a writ of mandamus for setting aside summons dated 3rd February, 2021 issued by the 5th respondent. The petitioner has taken benefit of the Notification no.18 of 2015 dated 1st April, 2015 amended on 13th October, 2017, whereby the exemption was granted from payment of IGST to importers importing goods against advance authorization licenses. The respondent sought details of goods imported by availing the benefit of the Notification no.78 of 2017 and Notification no.79 of 2017 for the period from 13th October, 2017 to 31st January, 2021. He has already submitted necessary documents but the respondent repeatedly has called the petitioner and is asking to pay the entire amount of refund which is granted to the petitioner.
Held that:- The Hon’ble High Court issued urgent Notice making it returnable on 30th September, 2021. Further directed that without prior permission of the Court, no coercive action shall be taken till the returnable date.
According to petitioner there is no adjudication order and the demand is telephonically being made, which is not only a harassment but it is the demand without jurisdiction made arbitrarily. Notice issued.
Rule 96(10) of the CGST Rules, 2017 — IGST refund —–The petitioner challenged Rule 96(10)(b) of the Rules, on the ground that the same curtails the right even under the Act and the same are ultra vires Article 14 and 19(1)(g) of the Constitution of India. The petitioner prayed for issuing a writ of mandamus for setting aside summons dated 3rd February, 2021 issued by the 5th respondent. The petitioner has taken benefit of the Notification no.18 of 2015 dated 1st April, 2015 amended on 13th October, 2017, whereby the exemption was granted from payment of IGST to importers importing goods against advance authorization licenses. The respondent sought details of goods imported by availing the benefit of the Notification no.78 of 2017 and Notification no.79 of 2017 for the period from 13th October, 2017 to 31st January, 2021. He has already submitted necessary documents but the respondent repeatedly has called the petitioner and is asking to pay the entire amount of refund which is granted to the petitioner.
Held that:- The Hon’ble High Court issued urgent Notice making it returnable on 30th September, 2021. Further directed that without prior permission of the Court, no coercive action shall be taken till the returnable date.