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2018 (8) TMI 1243 - HC - CustomsMerchandise Exports From India Scheme (MEIS) - independent application of mind - Held that:- There is no independent application of mind for this second respondent has been forwarding to the petitioner the letters from the Customs. The petitioner says that there is no linkage with what is alleged to be a wrongful and illegal act and subject matter of an investigation and thereafter, the show cause by the Customs. The petitioner says that a specific order should be passed after hearing the petitioner so that the petitioner can challenge it by urging that there is no mandate to withhold, suspend or cancel the benefits merely because of an investigation or a pending show cause notice. The jurisdictional Central GST and Central Excise Officers cannot issue a command of the nature relied upon by this authority, according to the petitioner to withhold the benefits. Petition disposed off.
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