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TMI Blog2023 (1) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... eed - exemption from payment of IGST Duty? - HELD THAT:- As no final decision has been taken till date by the respondent as to whether a notice contemplated under Section 28(1) of the Customs Act, 1962 has to be issued to the petitioner or not with regard to the recovery of duties not levied or not paid or short levied or short paid or erroneously refunded, the question of entertaining this writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 28 of the Customs Act, 1962 requesting them to pay differential duty of Rs.2,08,24,864/- with interest on the ground that they had imported goods namely Horse Feed which according to the respondent is not exempted from payment of IGST Duty. 2. The impugned Audit Consultative Letter is only a prenotice consultation initiated by the respondent prior to issuance of notice as required u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1972, the Horse Feed will also come within the definition of cattle which is exempted from payment of IGST duty. The petitioner also contends that as per the notification issued by the Government of India, Ministry of Finance (Department of Revenue) dated 28.06.2017 in Notification No. 2/2017 Integrated Tax (Rate), as found in Sl.No.102, horse feed is also exempted from IGST Duty. 4. Bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt levied or short paid or erroneously refunded, the question of entertaining this writ petition, at this stage, will not arise as the petitioner has approached this Court pre-maturely. However, the respondent will have to necessarily give due consideration on merits and in accordance with law to the contentions raised by the petitioner in this writ petition that the horse feed is exempted from pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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