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2023 (4) TMI 589 - HC - GSTLevy of IGST alongwith interest and penalty - petitioner had already paid IGST at the time of release of imported goods - violation of principles of natural justice - HELD THAT:- There are no fault with the impugned order. The impugned order dated 27.02.2023 only indicates that along with the books of accounts which have been submitted for the purpose of reconsideration of the assessment made, the petitioner has not enclosed any reply as required. Further, the petitioner has also stated that he has not submitted any suitable explanation to the show-cause notice. Without expressing any opinion on merits, the present writ petition is disposed of directing the petitioner to submit suitable reply and any other document and assist the respondent authorities in order to complete the assessment as required under law - Petition is disposed off.
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