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2023 (9) TMI 697 - HC - GST


Issues involved:
The issues involved in this case include the appellant's challenge against the order dismissing the Writ Petition No. 85 of 2023, the demand to produce books of account for audit under the Central Goods and Services Tax Act, 2017, the parallel proceedings initiated by different agencies for the same period of transactions, and the violation of principles of natural justice.

Issue 1: Challenge against the order dismissing the Writ Petition:
The appellant filed a Writ Petition seeking to quash notices demanding production of books of account for audit under the CGST Act. The respondent issued subsequent notices despite the appellant's explanations and requests for exemption from producing documents due to ongoing investigations by another agency. The learned Judge dismissed the Writ Petition, stating that the notices were issued post-audit notice under Section 65, and the case laws cited by the appellant were distinguishable. The Judge found no illegality in the respondent's actions and concluded that the petition failed to demonstrate impermissibility of parallel proceedings.

Issue 2: Demand to produce books of account for audit under the CGST Act:
The appellant, a contractor registered with the Highways Department, was asked to produce books of account for audit under the CGST Act for the period from July 2017 to March 2020. Despite explanations and prior submissions of documents to another agency, the respondent continued to demand compliance with the audit requirements. The appellant argued that parallel proceedings by different agencies for the same period would prejudice them. The High Court noted the exchange of communications and directed the respondent to consider the documents already seized by another authority and pass appropriate orders based on the submissions made by the appellant.

Issue 3: Violation of principles of natural justice:
The appellant contended that the respondent's proceedings were in violation of principles of natural justice as they failed to furnish copies of voluminous documents and continued to demand compliance despite the documents being in possession of another authority. The appellant's counsel argued that the respondent's actions were impermissible due to the ongoing investigations by a different agency. The High Court directed the respondent to consider all relevant documents and submissions before making any further decisions.

 

 

 

 

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