9911796707
TMI Blog2021 (12) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 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 woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel appearing on behalf of the petitioner has placed reliance on the decision of the Hon'ble Supreme Court made in the case of ORYX Fisheries Private Limited v. Union of India and Others reported in (2010) 13 SCC 427 and reference is made to paragraphs 23, 24 and 25 which reads as under: 23. Relying on the underlined portions in the show cause notice, learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or a reasonable opportunity of defence have come up for consideration before this Court in the context of several statutes. A Constitution Bench of this Court in Khem Chand v. Union of India and others, reported in AIR 1958 SC 300, of course in the context of service jurisprudence, reiterated certain principles which are applicable in the present case also. 3.It is the case of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tices dated 09.11.2021 and 20.11.2021 have been issued. It is submitted that those cylinders were not even removed from the lorries and that the petitioner had also replied to the first show cause notice vide reply dated 16.11.2021. 5.The learned counsel for the petitioner would further submit that since there is pre-determination of alleged violation so as to attract CGST and SGST, the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 9.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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