Writ petition challenging show cause notices levying GST on transportation of rice supplied offshore to rice exporters was dismissed; petitioner left free to file a reply with the competent authority raising objections, including that prior orders had attained finality for part of the period.
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HON’BLE SRI JUSTICE RAVI NATH TILHARI & HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO.33494 of 2023
ORDER:
Heard Sri Anil Kumar Bezawada, learned, learned counsel for the petitioner and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax appearing for the respondent Nos.1 & 2. Sri Y.V.Anil Kumar, learned Standing Counsel for Central Government appears for respondent No.4.
“It is therefore prayed that this Hon’ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in Show Cause Notices dated 01.12.2023 issued for the Financial Years 2018-19 to 2021-22 levying GST on the transportation of rice from offshore to anchorage Port in mid of Sea supplied to exporters of rice (Annexure P-1) based on the reply filed by the Petitioner to DRC-01A intimation dated 06.06.2023 (Annexure P -3) without intimating about the levy of GST on the subject services through DRC-01A & though the subject matter attained finality previously in previous litigation being arbitrary, without jurisdiction, unconstitutional, unreasonable and against the principles of natural justice and contrary to the provisions of the GST Act, 2017 and the rules made thereunder. B) The Honble Court may be pleased to issue a writ of mandamus or any other writ direction or order to hold that the transportation services of rice from offshore to anchorage Port in mid of Sea provided by the Petitioner in respect of Rice is exempted from levy of GST as per Notification No 12/2017 Central Tax Rate dated 28.06.2017 C) and to pass .”
notice dated 01.12.2023 issued for the financial years
2
2018-19 to 2021-2022 for levying GST on the
transportation of rice from offshore to anchorage Port in mid of Sea supplied to exporters of rice (Annexure P-1).
3
concerned authority, in response to the show cause notice, by filing reply and if it is so, that for the financial years 2017-18 & 2018-19 upto November, the orders have already been passed, which as submitted, have attained finality, the concerned authority while passing final orders will look into that aspect of the matter and pass appropriate orders for such period as well.
As a sequel thereto, miscellaneous petitions, if any
pending, shall also stand dismissed.
__________________________ RAVI NATH TILHARI, J
__________________ HARINATH.N , J
Date: 02.01.2024 AG
4
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HON’BLE SRI JUSTICE RAVI NATH TILHARI & HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO.33494 of 2023
Date: 02.01.2024
AG
2 issues framed by the court
Whether a writ petition is maintainable against a show cause notice proposing to levy GST on transportation of rice from offshore to anchorage port for FY 2018-19 to 2021-22.
Whether such transportation services are exempt from GST per Notification No 12/2017 Central Tax Rate.
3 provisions across 3 enactments
Ravi Nath Tilhari
Harinath.N
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
