2019 (11) TMI 626

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....3 are before this Court. 2. With the consent of all the aforesaid counsel i.e., writ petitioner's counsel, Learned Standing Counsel for first respondent and Learned Assistant Solicitor General of India for Respondents 1 and 2, the main writ petition itself is taken up, heard out and is being disposed of. 3. Short facts shorn off unnecessary details and particulars which are imperative for appreciating this order are as follows : (a)     The petitioner is a manufacturer and exporter of leather footwear and annual turnover of the petitioner for the financial year 2017-18 is Rs. 113.67 Crores. (b)     It is petitioner's case that writ petitioner is entitled to drawback a....

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.... doubt in the mind of the first respondent as to whether said circular will not be applicable post GST era i.e., Post 1-7-2017. 5. Responding to the aforesaid submission, Learned Standing Counsel for first respondent submitted that though the term 'appears' has been used, it is only a matter of semantics, as first respondent has clearly mentioned the reason as to why said circular is not applicable. It was pointed out that there is no Central Excise duty qua leather goods, the exporter is eligible for credit for the GST paid on the processing of rawhides and therefore, the drawback claim made post GST era period deserves to be rejected. It was pointed out that this has been clearly articulated in the impugned SCN itself. 6. ....

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....urt has held that alternate remedy is essentially not an absolute rule. It is a rule of discretion and it is not a rule of compulsion, but it should be applied with utmost rigour when it comes to matters pertaining to taxes, cess, fees etc., In other words, when it comes to matters pertains to fiscal law. 8. The rare and exceptional cases where writ jurisdiction will be exercised for quashing SCNs are those (a)     where SCN issued without jurisdiction; (b)     where SCN reopens a well settled position of law; (c)     where SCN has been issued after prejuding the issue or (d)    where the SCN has been issued owing to mala f....