9911796707
TMI Blog2024 (8) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... he reply submitted by the petitioner is not considered and it is stated that no reply is filed, though the petitioner has tendered the reply in response to the show-cause notice on 11.06.2020. Without entering into the merits of the matter, the impugned Order-In-Original dated 31.12.2020 is hereby quashed and set aside and the matter is remanded back to the adjudicating authority who shall pass a fresh de novo order after giving an opportunity of hearing to the petitioner and the petitioner shall be at liberty to raise all the contentions which are raised in this petition - Petition disposed off by way of remand. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-In-Original NO. MCH/DC/ MK/666B/2020-21 dated 31.12.2020 (Annexure S). (c) That this Hon ble Court be pleased to issue a Writ of Prohibition, or a Writ in the nature of Prohibition, or any other appropriate writ, Order or prohibition, prohibiting the respondents by themselves, their servants and their agents from giving effect to and/or implementing the impugned Order-In-Original No. MCH/DC/MK666/2020-21 dated 31.12.2020 (Annexure Q) Order-in-Original No. MCH/DC/MK/666A/2020-21 dated 31.12.2020 (Annexure R) and Order-In-Original No. MCH/DC/MK/666B/2020-21 dated 31.12.2020 (Annexure S). (d) that pending the hearing and final disposal of the present petition, this Hon ble Court be pleased to direct the respondents, their servants, agent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of 5% on broomsticks other than brooms consisting of twigs or other vegetable materials, bound together, with or without handles. 6. It was submitted that by other Notification no. 28/2017 dated 22.09.2017 in terms of Section 6 (1) of the IGST Act, Serial no.144 was also amended to include muddhas made from sarkanda brooms or brushes consisting of twigs or other vegetable material bound together with or without handles. It was submitted that the petitioners have imported the broomsticks which have been subject of 5% levy by the impugned Order-In-Original dated 31.12.2020 for the period from March 2018 to December, 2018. 7. Learned advocate Mr. Modh further submitted that the adjudicating authority has not considered the reply to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority. It was further submitted that the petitioner had imported broomsticks from Indonesia under Chapter heading 9603 and thereby availed the benefit of Serial No. 144 of Notification no. 28/2017 dated 22.09.2017, which is rightly not treated as exempted from the purview of IGST in view of the notification an entry no. 260 and the IGST at the rate of 5% is rightly levied. 11. Be that as it may, the fact remains that the impugned order-in-original is passed in the fragrant breach of principles of natural justice by not granting any opportunity of hearing to the petitioner and even the reply submitted by the petitioner is not considered and it is stated that no reply is filed, though the petitioner has tendered the reply in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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