In the instant writ petition, it is apparent that by the medium of this writ petition, only a show cause notice has been challenged by the petitioner-Company.
Without expressing any opinion on the merits of the case, we deem it proper to dispose of this writ petition, at this stage, reserving liberty to the petitioner-Company to file detailed reply to the show cause notice in question, enabling the respondents to determine the tax under the GST Act.
Validity of SCN- In the instant writ petition, for the purpose of execution of a project, the petitioner-Company imported some equipments from Netherland to India and cleared the goods at JNCH Nhava Sheva Port, Mumbai on payment of applicable import duties including IGST. The petitioner has directly sent the goods from Mumbai to the project site situated in the State of Himachal Pradesh.
the concerned Officer intercepted and inspected one vehicle and during the course of inspection, he found that the person-in charge of the conveyance was carrying the e-way bill generated under the strength of delivery challan and was not covered through tax invoice. Thereafter, show cause notice under Section 129(3) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017 in Form GST MOV-07, dated 27.11.2020 was issued to the petitioner.
The petitioner-Company has challenged the said show cause notice in the present writ petition on various grounds including that the respondents do not have jurisdiction to pass impugned detention order/notice.
Held that- without expressing any opinion on the merits of the case, we deem it proper to dispose of this writ petition, at this stage, reserving liberty to the petitioner-Company to file detailed reply to the show cause notice in question, enabling the respondents to determine the tax under the GST Act. In the event of filing reply to the show cause notice by the petitioner- Company, the respondents are directed to consider the same and pass appropriate order. In the meantime, the respondents are directed not to finalize the imposition of penalty.
In the instant writ petition, it is apparent that by the medium of this writ petition, only a show cause notice has been challenged by the petitioner-Company.
Without expressing any opinion on the merits of the case, we deem it proper to dispose of this writ petition, at this stage, reserving liberty to the petitioner-Company to file detailed reply to the show cause notice in question, enabling the respondents to determine the tax under the GST Act.
Validity of SCN- In the instant writ petition, for the purpose of execution of a project, the petitioner-Company imported some equipments from Netherland to India and cleared the goods at JNCH Nhava Sheva Port, Mumbai on payment of applicable import duties including IGST. The petitioner has directly sent the goods from Mumbai to the project site situated in the State of Himachal Pradesh.
the concerned Officer intercepted and inspected one vehicle and during the course of inspection, he found that the person-in charge of the conveyance was carrying the e-way bill generated under the strength of delivery challan and was not covered through tax invoice. Thereafter, show cause notice under Section 129(3) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017 in Form GST MOV-07, dated 27.11.2020 was issued to the petitioner.
The petitioner-Company has challenged the said show cause notice in the present writ petition on various grounds including that the respondents do not have jurisdiction to pass impugned detention order/notice.
Held that- without expressing any opinion on the merits of the case, we deem it proper to dispose of this writ petition, at this stage, reserving liberty to the petitioner-Company to file detailed reply to the show cause notice in question, enabling the respondents to determine the tax under the GST Act. In the event of filing reply to the show cause notice by the petitioner- Company, the respondents are directed to consider the same and pass appropriate order. In the meantime, the respondents are directed not to finalize the imposition of penalty.