9911796707
TMI Blog2020 (9) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... verted duty structure. The petitioner-Company further prays for a direction to the opposite party No.1 to pass a reasoned and speaking order in accordance with law taking into consideration the Circular No.59/33/2018-GST dated 04.09.2018 (Annexure-4) issued by the Central Board of Indirect Taxes and Customs affording opportunity of hearing to the petitioner as well as for consequential reliefs. 3. Mr.Mohanty, learned counsel for the petitioner-Company submits that the petitioner- Company is a manufacturer of fertilizer registered under the provisions of the Central Goods and Services Tax Act, 2017 (for short, 'the Act') bearing registration No.21AABCP3276D1ZW. For the manufacturing operation, the petitioner-Company imports various raw mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 15.04.2020 under Annexure-3. However, the opposite party No.1, without considering the reply filed by the petitioner as at Annexure-3 and without assigning any reason whatsoever, passed the impugned order dated 06.05.2020 under Annexure-5. It is his submission that the impugned order under Annexure-5 discloses a complete non-application of mind, which has been passed in a pre-designed printed format generated electronically in the system. He also made elaborate argument in support of his entitlement of refund claimed under Annexure-1 relying upon the Circular of the Board as at Annexure-4. He, therefore prays to set aside the impugned order under Annexure-5 and prays for a direction to remit the matter to the opposite party No.1 to pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 107 of the Act. 7. In that view of the matter, this Court without interfering with the impugned order under Annexure-5, disposes of this writ petition granting liberty to the petitioner-Company to assail the legality and validity of Annexure-5 under Section 107 of the Act. 7.1 In the event, the petitioner files an appeal under Section 107 of the Act along with a copy of this order within a period of 15 days before the appropriate authority, the same shall be disposed of in accordance with law within a period of three months thereafter by examining the applicability of the Central Board of Indirect Taxes and Customs Circular dated 04.09.2018 (Annexure-4). As Lock-down period is continuing for COVID- 19, learned counsel for the petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X
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