9911796707
TMI Blog2022 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ader for Commercial Taxes. With their consent, the writ petition is disposed of at the admission stage. 2. The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:- "to issue a Writ of Certiorari or any other appropriate Writ or Order or Direction, quashing the DRC-07 proceedings dated 10.2.2022 for the years 2017-18, 2018-19 and 2019-20 along with the Annexure containing the adjudication for the DRC-07 dated 8.2.2022, as illegal, without jurisdiction and in violation of principles of natural justice, contrary to Rule 26 of the CGST Rules and vitiated by the irregularities and inconsistencies and consequentially direct the 2nd Respondent to transfer the assessment proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover. 4. The first show-cause notice was issued on 26.04.2021 calling upon the petitioner to clear the full amount as mentioned therein, by 25.05.2021. The petitioner gave a detailed reply dated 22.05.2021 enclosed several documents in support of his contention. Since the petitioner, who is assessee, disputed the issues raised in DRC-01A, DRC 01, dated 29.09.2021 came to be issued by the respondents. It is said that this notice is issued based on authorization for assessment under Section 74(1) of the Act issued by the second respondent on 21.08.2021. The first respondent while dealing with the issues raised in DRC-01A and the reply filed by the petitioner, partly accepted and partly disagreed the submissions made by the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner filed Writ Petition No.18525 of 2019, questioning the levy of IGST on ocean-freight by challenging the Notification Nos.10/2017-Integrated Tax (Rate), dated 28.06.2017 and 8/2017-Integrated Tax (Rate), dated 28.06.2017 respectively as unconstitutional. By its order dated 20.11.2019, this Court directed the respondents not to take any coercive steps for recovery of tax on ocean-freight. 8. While things stood thus, the proceedings dated 10.02.2022 came to be issued levying ocean freight though it was mentioned in Form DRC-07 that the demand is not pressed. Learned Senior Counsel would submit that when there is an order of this Court staying collection of penalty or tax on ocean freight, the authorities ought not to have demande ..... X X X X Extracts X X X X X X X X Extracts X X X X
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