Reassessment of bills of entry and restraint on coercive action until statutory reassessment is completed

The Bombay High Court noted alleged inaction in reassessing six bills of entry and in issuing challans for IGST payable. It directed reassessment of the bills of entry in accordance with applicable law, with the question of interest waiver to be considered by the authorities at the reassessment stage. The Court also restrained coercive action against the petitioner until the reassessment exercise was completed, requiring the exercise to be completed within eight weeks.

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Issues: Whether the respondents should be directed to carry out reassessment of the six bills of entry and whether coercive action should be restrained till such exercise is completed.

Analysis: The petition was founded on alleged inaction in carrying out reassessment of the bills of entry and in issuing challans for the IGST payable. The respondents did not dispute that reassessment could be undertaken in a time-bound manner, while the question of waiver of interest was left to be considered by the authorities at the stage of reassessment. The Court therefore directed reassessment in accordance with the applicable law and restrained coercive action until the exercise was completed.

Conclusion: The respondents were directed to reassess the six bills of entry within eight weeks and no coercive action was to be taken against the petitioner in the meantime.

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