Case Law Details
Healthcubed India Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
The show cause notices 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. If the goods were really meant to be sent to Karnataka for which the petitioner had allegedly paid IGST amounting to Rs.38,79,019/- under the provisions of IGST Act, 2017, no useful purpose will be served by quashing the show cause notices by directing the respondents to issue a fresh show cause notices. It would only further delay the clearance of the imported consignments.
In view of the aforestated position, 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. The respondent is directed to pass appropriate orders on merits and in accordance with law, within a period of 15 days from the date of receipt of a copy of this order. If no case is made out, goods should be allowed to be transported immediately. Consequently, connected miscellaneous petitions are closed. No costs.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
