2018 Taxo.online 268

Writ Petition Nos.18142 and 18143 of 2018 dated 02.08.2018





Central Goods and Service Tax Act, 2017

T.S.Sivagnanam, Justice

In favour of assessee

High Court


Represented by: – 

Petitioner: – Mr.T.Ramesh 

Respondent: – Mr.S.R.Sundar 

Order: – 

Heard Mr.Y.Ramesh, learned counsel for the petitioner and Mr.S.R.Sundar, learned Senior Panel Counsel appearing for the respondents.  

2. The petitioner has filed these writ petitions challenging the assessment of the Bills of Entry filed by the petitioner under particular head and not under the head which the petitioner had proposed to classify the goods. Admittedly, this classification dispute cannot be adjudicated in a writ petition. Necessarily the petitioner has to work out his remedy in terms of the provisions of the Customs Act.

3. the written instruction given by the Assistant Commissioner of Customs (Group 5B), Chennai states that the Bills of Entry filed were assessed in respect of the items under the same classification as claimed by the importer, but imposing IGST under SI.No.453 of Schedule III of Notification No.01/2017.

4. In the light of the said position, the petitioner should be given an opportunity to contest such decision. Therefore, unless a speaking order is passed, the petitioner would not be in a position to contest the levy of IGST under SI.No.453.

5. Therefore, there will be a direction to the second respondent to issue a show-cause notice and afford an opportunity of personal hearing to the petitioner and pass a speaking order on merits and in accordance with law. Since goods which have been imported are high valued medical and diagnostic equipments, the second respondent is directed to issue show-cause within two weeks from the date of receipt of a copy of this order and on the petitioner responding to the notice, adjudication can be completed as early as possible and in any event, within a period of four weeks from the date on which the petitioner submits their reply to the show-cause notice.

The writ petitions are disposed of with the above drection. No costs. Consequently, the connected miscellaneous petitions are closed. 

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