9911796707
TMI Blog2024 (11) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes and Customs dated 17th July, 2023, the petitioners are entitled to a limited protection, especially since a show cause notice dated 30th July, 2024 has already been issued. Liberty granted to the petitioner to respond to the show cause dated 30th July, 2024. Since the time to respond has already expired during the pendency of the writ petition on 5th September, 2024, the same is extended by three weeks from date - Liberty to mention for inclusion in the list after expiry of the period for exchange of affidavits. Liberty to the respondents to apply. - Raja Basu Chowdhury, J. Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan ... For the petitioners Mr. Bhaskar Prosad Banerjee Ms. A. Rajyarshree For the respondent CGST CX Mr. P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r no. 1 could not have issued any invoices pertaining cross charge or otherwise apart from ISD though the GSTIN. 3. By drawing attention to this Court to the Circular dated 17th July, 2023, it is submitted that a detailed clarification has been provided by the Central Board of Indirect Taxes and Customs wherefrom it would transpire, in case where full input tax credit is available to the recipient, if the head office had not issued tax invoice to the branch office in respect of any particular services being rendered by head office to the said branch office, the value of such service may be deemed to be declared as nil by head office to branch office and may be deemed as open market value in terms of second proviso to rule 28 of CGST Rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndirect Taxes and Customs dated 17th July, 2023, I am of the view that the petitioners are entitled to a limited protection, especially since a show cause notice dated 30th July, 2024 has already been issued. 9. Having regard to the above, I grant liberty to the petitioner to respond to the show cause dated 30th July, 2024. Since the time to respond has already expired during the pendency of the writ petition on 5th September, 2024, the same is extended by three weeks from date. 10. The respondents shall be at liberty to decide the show cause upon giving an opportunity of hearing, taking into consideration the response, if any, to be filed by the petitioner. It is made clear that the order to be passed, if any, by the respondents shall not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
