Home Case Index All Cases GST GST + HC GST - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 125 - HC - GSTLevy of IGST - Ocean Freight - constitutional validity of Notification Nos.10/2017-Integrated Tax (Rate), dated 28.06.2017 and 8/2017-Integrated Tax (Rate), dated 28.06.2017 respectively - HELD THAT:- Learned Government Pleader for Commercial Taxes would submit that the argument of the learned senior counsel that there was no personal hearing may not be correct as objections filed were taken into consideration at the time of passing of the order. The ocean freight alleged to have been paid is given credit and that no loss is caused to the petitioner. However, learned Senior Counsel for the petitioner would contend that in view of the notices issued there is every possibility of collecting ocean freight inspite of the order passed by this Court staying the same. The impugned proceedings in DRC-07 dated 10.02.2022 is set aside and the matter is remanded back to the first respondent, who shall deal with the same and pass appropriate orders after giving an opportunity of personal hearing to the petitioner, in accordance with law. The writ petition disposed off.
|