2023 (9) TMI 224 - HC - GST

Seeking provisional return of goods - HELD THAT - Considering the facts and circumstances and there being no objection expressed by the learned Government Advocate to the suggestion of this Court, 1st respondent is directed to dispose of application filed by the petitioner within a period of twelve (12) weeks from the date of receipt of a copy of this order, after hearing the petitioner, in accordance with law. Petition disposed off.

Summary

Issues involved:
The issue in the judgment revolves around directing the 1st respondent to dispose of appeals in AP/GST/286/2022 and AP/GST/285/2022 within a specified time frame.

Details of the judgment:

1. The petitioner, a company involved in medical technology and healthcare services, imported Oxygen cylinders from China. Upon arrival at the Port of Chennai, the consignments were cleared after payment of IGST and customs duty. Subsequently, the consignments were intercepted, leading to a demand for additional payments towards CGST and SGST.

2. The petitioner filed a writ petition seeking provisional return of goods, which was disposed of by the court. The 2nd respondent confirmed the penalty as per show-cause notices, prompting the filing of the present writ petitions.

3. Appeals were filed by the petitioner against the orders of the 2nd respondent, and these appeals were pending before the 1st respondent. The petitioner sought direction for the disposal of these appeals in a timely manner.

4. After hearing both sides and examining the available materials, the court directed the 1st respondent to dispose of the appeals within twelve weeks from the date of receipt of the order, following due process of law.

5. The writ petition was disposed of accordingly, with no costs imposed.

This summary provides a detailed overview of the judgment, highlighting the key issues and outcomes in a structured manner.