Global Seamless Tubes & Pipes Private Limited Vs AC (Central Tax)
Date: November 29, 2022
Court: High Court
Bench: Calcutta
Type: Writ Appeal
Judge(s)/Member(s): T.S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
Subject Matter
Risky exporter tag cannot be perpetually affixed to an exporter
Summary
Terming the appellant as a risky exporter and issuing a show-cause notice by the adjudicating authority are two different matters. Pending investigation, the department exercised its powers in terms of the various circulars and directions issued by t…
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 for a direction upon the respondents to complete the investigation, which has been caused against the appellant. The appellant is primarily aggrieved by terming the appellant as a risky exporter and a tag being fi…