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2021 (2) TMI 628 - HC - GSTSeeking direction to the Central Board of Indirect Taxes and Customs (CBITC) to reply to the representation of the petitioner - whether there is any mandate in law on the respondent CBITC to reply to each and every representation made/communication sent to it? - HELD THAT:- The communication dated 17th November, 2020 seeks clarification of Section 168 of the Central Goods and Services Tax Act, 2017 (CGST Act) on issues arising out of interception/detention and seizure/confiscation proceedings under Sections 129 and 130 of the CGST Act by the Karnataka authorities. The communication dated 17th November, 2020 is in the nature of seeking legal opinion from CBITC. There is no such obligation on the respondent no.2 CBITC and the counsel for the petitioner has not cited any authority holding so, to advise the petitioner on, the authority under which goods in movement are intercepted, detained and/or procedure to be adopted thereafter and the scope of verification of documents etc. The petitioner, if in doubt as to the legal position, instead of seeking legal counsel of its advisors/advocates, cannot turn to respondent No. 2 CBITC to give legal opinion. Though the counsel for the petitioner has no reply but the counsel for the respondent no.6 fairly informs that under Section 30 of the CGST Act, an application for revocation of the cancellation of registration is permitted to be filed. He further states that the respondent no.6 will decide the application dated 3rd November, 2020 of the petitioner in a time bound manner - The petition is disposed of directing the respondent to decide the application dated 3rd November, 2020 of the petitioner under Section 30 of the Act, within four weeks of today.
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