BHAVANI INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule returnable forthwith. Mr. Nikunt Raval, learned Counsel appearing for the respondents waives service of notice of rule.

(2.) By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed that a writ of prohibition or any other appropriate writ prohibiting respondents and their servants be issued against the show-cause notice dtd. 16/2/2023.

(3.) Facts in brief indicate that the petitioner is engaged in the manufacture and outward supply of goods and services i.e. automobile parts. The petitioner holds a GST registration. The office of the Assistant Commissioner of CGST, Rajkot conducted an audit of the petitioner company and issued a final audit report dtd. 5/8/2022. In the audit report, certain points were raised which included the question of short payment of IGST on ocean freight on certain goods imported during the financial years 2017-18, 2018-19 and 2019-20 on CIF value wherein both the service provider and the service recipient in respect of transportation/ shipping of goods were located outside the territory of India. The petitioner filed a reply to the final order.