Assessment Order –-- The petitioner challenged the Notice dated 01.06.2022; SCN dated 11.10.2022; Assessment and Summary of order dated 21.11.2022; Recovery order dated 09.01.2023; and Rejection order dated 27.02.2023. During the year 2018-2019 petitioner imported goods by paying IGST but the respondents illegally issued show-cause notice and passed the order of assessment charging further IGST along with interest and penalty. The Customs authority did not upload the IGST paid by the petitioner. The court observed that they found no fault with the impugned order, which only indicated that along with the books of accounts which have been submitted for the purpose of reconsideration of the assessment made, the petitioner has not enclosed any reply as required.

Held that:- The Hon’ble High Court directed the petitioner to submit suitable reply and any other document and assist the respondent authorities in order to complete the assessment as required under law.