M/S Super Traxim vs. Union Of INDIA And 3 Others
Held
The Court directed the respondent authorities to complete the ongoing investigation and the adjudicatory process within a reasonable period, preferably six months from the order's communication.
Facts
The petitioner's goods were seized, and although provisionally released, the IGST refund was withheld pending investigation. The authorities alleged misclassification and overvaluation of the exported goods.
Key Issues
Whether the ongoing investigation into the seizure of goods and withholding of IGST refund is being conducted within a reasonable timeframe as stipulated by law.
Sections Cited
Section 110
AI-generated summary — verify with the full judgment below
1 Court No. 7 Case : WRIT TAX No. 974 of 2019 Petitioner : M/S Super Traxim (IEC No. ETYPD5020E), Near Bada Madasara, Lakri, Fazalpur, Dheemri, Moradabad through its Proprietor Respondent : Union Of India And 3 Others Counsel for Petitioner : Kshitij Shailendra Counsel for Respondent : B.K.Singh Raghuvanshi Hon'ble Biswanath Somadder,J.
Hon'ble Dr. Yogendra Kumar Srivastava,J.
Having heard the learned advocates for the parties and upon perusing the instant writ petition, it appears that the subject matter of challenge is in respect of seizure of certain goods by the Special Investigation and Intelligence Branch (Export), Jawaharlal Nehru Customs House, Nhava Sheva, District Raigad, Maharashtra.
Even at the time of filing of this writ petition, the petitioner appears to have obtained provisional release of the goods. In the instant writ petition, the petitioner has prayed for refund of the amount of integrated goods and services tax (IGST) – which, according to the petitioner, has been withheld by the respondent authorities – by lifting and removing the seizure. The concerned Special Investigation and Intelligence Branch (Export)
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