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TMI Blog2023 (1) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... LE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- For the appellant : Mr. Anil Duggar Mr. Sandip Choraria For the respondents : Mr. Bhaskar Prosad Banerjee Mr. Abhradip Maity JUDGMENT (T.S. SIVAGNANAM, J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 29th June, 2022 passed in WPA 8746 of 2022.The said writ petition was filed by the appellant praying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the oral instruction received by Mr. Bhaskar Prosad Banerjee, learned senior standing counsel for the revenue, the investigation appears to have been complete and it is in the final stage and the show-cause notice is to be issued shortly. 4. Mr. Duggar, on the other hand would submit that already four notices have been issued calling upon the appellant to produce the documents, which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and precisely for this reason, the Central Board has issued Circular No. 131/1/2020-GST dated 23rd January, 2020 by which strict timelines have been fixed for the authorities to take action. The circular affords an opportunity to such a risky exporter to escalate the matter. If the concerned officer does not take a decision within 14 days, a petition before the Principal Chief Commissioner or Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dated 10th March, 2022 should be considered by the sixth respondent within the timeline stipulated by this Court. 8. In the result, the appeal stands disposed of with a direction to the sixth respondent to consider the representation dated 10th March, 2022 after giving an opportunity of personal hearing to the authorised representative of the appellant and an order be passed on merits and in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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