TMI Blog2022 (3) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... the official email address of the respondent no.1 containing the attachment of the entire pleadings and its enclosures by Friday and a supplementary affidavit to that effect be filed in the next week. Let the matter appear on 31st March, 2022. - W.P.(T) No. 5430 of 2021 - - - Dated:- 23-2-2022 - Hon ble Mr. Justice Aparesh Kumar Singh And Hon ble Mr. Justice Deepak Roshan For the Petitioner : Mr. Bharat Raichandani, Adv., Mr. Onkar Sharma, Adv., Mr. Sudipta Bhattacharjee, Adv., Mr. Deepak Kr. Sinha, Adv. And Ms. Rakhi Sharma, Adv. For the Respondents : Mr. P.S.Pati, Adv. And Ms. Ranjana Mukherjee, Adv. ORDER Petitioner has made supplies for export to respondent No.1- BHEL. The notification No. 41/2017-Integrated T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of time limit for making exports by BHEL during the period February 2019 to April 2020 and specifically referred to para 5.1 of Circular No. 37/11/2018-GST dated 15.03.2018 as per which if in cases the export have been made but not within 3 months, from the date of issue of the invoice for export, payment of Integrated Tax first and claiming refund at a subsequent date should not be insisted upon. 2. Learned counsel for the petitioner in the aforesaid background facts pleaded from the records submitted that clause 5.1 of the circular indicates that in such cases, the Jurisdictional Commissioner may consider granting extension of time limit for export as provided in the said sub-rule on post facto basis keeping in view the facts and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.02.2022 issued by the Deputy Commissioner (Prevention) CGST Central Excise, Ranchi has been sent today through Whatsup and is being taken on record. 4. Learned counsel for the petitioner has pointed out from the letter dated 21.02.2022 that the payment of ₹ 11.27 crores against the liability of ₹ 13.26. crores has been acknowledged by the department. However, respondent No.2 has also requested to pay ₹ 5,12,71,194/- towards interest on differential tax amount of ₹ 11.27 crores, which has been paid against supply to M/s BHEL, Kolkata at concessional rate of tax @ 0.1% for export along with penalty @ 15%, failing which recovery under Section 79 of CGST and Central Excise will be initiated against it as per Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the respondent No.1. 9. Learned counsel for the respondent No.2 Mr. P.A.S.Pati prays for three weeks time to file counter-affidavit. One week time thereafter is allowed to the petitioner to file reply, if so advised. 10. Let notice be issued on respondent No.1 under registered cover with A/D and speed posts for which requisites etc. must be filed by Friday. 11. Let notice be additionally effected by the petitioner upon the official email address of the respondent no.1 containing the attachment of the entire pleadings and its enclosures by Friday and a supplementary affidavit to that effect be filed in the next week. 12. Let the matter appear on 31st March, 2022. 13. In the meantime no further coercive steps b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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