2024 (8) TMI 444 - HC - GST

Seeking to quash the alert issued by the NCTC against the Petitioner company as the same is not supported by any statutory of provision of Customs Act, 1962 or the guideline for the execution of the same - provisional release of the export consignment - HELD THAT - The respondents to process the petitioner s refund claim and if the same is to be denied, a show cause notice indicating the reasons for the same be issued to the petitioner as expeditiously as possible and preferably within a period of eight weeks from date. Petition disposed off.

Summary

Issues involved:
1. Challenge to alert issued by NCTC against the petitioner company.
2. Provisional release of consignments covered under specified shipping bills.
3. Processing of claim for refund of IGST and duty drawback.

Analysis:

Challenge to alert issued by NCTC:
The petitioner sought a writ to quash the alert issued by the NCTC against them, contending it lacked statutory support. Respondent's counsel confirmed the alert was issued for examining goods for export and had been addressed. The investigation report was submitted, and the alert was no longer in effect. Consequently, the court found no further action necessary in this regard.

Provisional release of consignments:
Regarding the provisional release of consignments covered under specific shipping bills, the respondent's counsel assured that the consignments had been provisionally released, allowing the petitioner to export them without hindrance. The court acknowledged this statement, concluding that the petitioner's concern had been resolved, and no additional orders were required.

Processing of refund claim for IGST and duty drawback:
The petitioner also sought direction for processing their refund claim for IGST and duty drawback. The respondent assured that the claim would be processed following the law, and if denial was necessary, a show cause notice would be issued to the petitioner. The court directed the respondents to process the refund claim promptly and, if denial was warranted, to issue a show cause notice within eight weeks from the date of the judgment.

In conclusion, the court disposed of the petition, addressing the three main issues raised by the petitioner: the alert issued by NCTC, the provisional release of consignments, and the processing of the refund claim for IGST and duty drawback. The judgment ensured that the petitioner's grievances were appropriately addressed and resolved within the legal framework.