9911796707
TMI Blog2023 (2) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... has also not filed any statutory appeal as against the said order. He has chosen to file this writ petition only now i.e., after a lapse of more than thirteen months. Therefore, even if principles of natural justice have been violated by the respondent and the impugned Assessment Order is a non speaking order with regard to the petitioner's contention, the petitioner must be put on terms for quashing the impugned Assessment Order on account of the inordinate delay in approaching this Court. This Court is of the considered view that 50% of the amount demanded under the impugned Assessment Order which includes penalty has to be deposited by the petitioner, within a period of four weeks from the date of receipt of a copy of this order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017. 4. The petitioner has challenged the impugned Assessment Order on the ground that by total non application of mind to the Notification No.41/2017 - Integrated Tax (Rate), dated 23.10.2017 issued by the Ministry of Finance, Department of Revenue, Government of India, the impugned Assessment Order has been passed. According to the petitioner, in respect of the exports made by the petitioner, the respondent ought to have levied G.S.T. only at the rate of 0.1%, whereas, under the impugned Assessment Order, the respondent has levied at 18%. 5. The learned counsel for the petitioner drew the attention of this Court to the summary of the order dated 30.12.2021 issued under Form GST DRC-07 to the petitioner. The description of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts notice for the respondent. 9. The contentions of the petitioner as raised in this writ petition have not been considered in the impugned Assessment Order. However, the impugned Assessment Order is dated 30.12.2021. The petitioner has also not filed any statutory appeal as against the said order. He has chosen to file this writ petition only now i.e., after a lapse of more than thirteen months. Therefore, even if principles of natural justice have been violated by the respondent and the impugned Assessment Order is a non speaking order with regard to the petitioner's contention, the petitioner must be put on terms for quashing the impugned Assessment Order on account of the inordinate delay in approaching this Court. 10. This Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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