The petitioner has challenged the impugned show cause notices issued under Section 129(3) of CGST Act on the ground that there is predetermination and therefore, the show cause notices issued by the respondent are liable to be quashed. These writ petitions are disposed of by giving liberty to the petitioner to file additional representations and reply to the impugned show cause notices immediately.
Section 129 of the CGST Act, 2017 –– Goods in Transit –––The petitioner challenged the impugned SCN issued under Section 129(3) of the Act on the ground that there is predetermination. The counsel for the petitioner relied on the decision of the Hon'ble Supreme Court made in the case of ORYX Fisheries Private Limited v. Union of India and Others. The counsel for the petitioner submitted that the lorry in which the imported consignments were loaded were intercepted on 02.11.2021, immediately after the goods were cleared from the Customs area enroute on 01.11.2021 and detained. Thereafter, the impugned Show cause notices dated 09.11.2021 and 20.11.2021 have been issued. Since there is pre-determination of alleged violation, the impugned show cause notices issued are liable to be quashed. The court observed that the SCN details and articulates the case of the respondent. It is for the petitioner to reply to the show cause notices to have the goods cleared.
Held that:- The Hon’ble High Court disposed the petition by giving liberty to the petitioner to file additional representations and reply to the impugned SCNs immediately. The respondent is directed to pass appropriate orders on merits and in accordance with law, within a period of 15 days.
The petitioner has challenged the impugned show cause notices issued under Section 129(3) of CGST Act on the ground that there is predetermination and therefore, the show cause notices issued by the respondent are liable to be quashed. These writ petitions are disposed of by giving liberty to the petitioner to file additional representations and reply to the impugned show cause notices immediately.
Section 129 of the CGST Act, 2017 –– Goods in Transit –––The petitioner challenged the impugned SCN issued under Section 129(3) of the Act on the ground that there is predetermination. The counsel for the petitioner relied on the decision of the Hon'ble Supreme Court made in the case of ORYX Fisheries Private Limited v. Union of India and Others. The counsel for the petitioner submitted that the lorry in which the imported consignments were loaded were intercepted on 02.11.2021, immediately after the goods were cleared from the Customs area enroute on 01.11.2021 and detained. Thereafter, the impugned Show cause notices dated 09.11.2021 and 20.11.2021 have been issued. Since there is pre-determination of alleged violation, the impugned show cause notices issued are liable to be quashed. The court observed that the SCN details and articulates the case of the respondent. It is for the petitioner to reply to the show cause notices to have the goods cleared.
Held that:- The Hon’ble High Court disposed the petition by giving liberty to the petitioner to file additional representations and reply to the impugned SCNs immediately. The respondent is directed to pass appropriate orders on merits and in accordance with law, within a period of 15 days.