Home Case Index All Cases GST GST + HC GST - 2022 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 135 - TELANGANA HIGH COURTValidity of simultaneous raids and search - action of respondent Nos.2 to 9 in harassing, manhandling and assaulting petitioner Nos.2 to 4 purportedly conducted in furtherance of inquiry proceedings - seeking direction to transfer of conduct of enquiry F.No.574/CE/198/2019/INV initiated against 1st petitioner to 10th respondent or any other unit/wing established under the CGST Act - compliance with the principles of natural justice - HELD THAT:- Regarding manhandling and assaulting the directions issued in the earlier order [2020 (11) TMI 269 - TELANGANA HIGH COURT] observed. In the context of extreme bitterness between the parties as recorded by this Court in its order dated 06.11.2020, the apprehension of arrest expressed by the petitioners cannot be brushed aside. However respondents in their counter affidavit has made a categorical statement that there is no question of causing arrest of the petitioners since respondents are primarily concerned with recovery of revenue. That apart, it is the clear stand of the respondents that as on today, alleged GST evasion of the petitioners would be to the tune of approximately Rs.9.00 crores. From the affidavits filed by the respondents it is evident that investigation is on. Petitioners being taxable persons under GST are required to cooperate with the investigation which the petitioners state they are cooperating, though disputed by the respondents. While the respondents are empowered to investigate alleged GST evasion, however such investigation cannot be for an indefinite period. At one point of time it has to come to an end, whereafter if the materials/evidence demands, appropriate order is required to be passed by the adjudicating authority. That stage is yet to be reached. Even assuming that Rs.9.00 crores may be adjudicated as the GST not paid or evaded by petitioners, petitioners have the right to file appeal under Section 107(1) of the CGST Act and under Section 107(6) of the CGST Act if the petitioners deposit 10 per cent of the disputed tax, its appeal would be admitted for adjudication. This is a right provided by the statute. As against the alleged GST evasion of Rs.9.00 crores, petitioners have paid till date Rs.4.10 crores which is much higher than the statutory requirement of depositing 10 per cent in the event of filing of appeal. In view of the above admitted facts, while petitioners shall cooperate with the investigation and shall respond to any summons that may be issued by the respondents, the interim order passed by this Court on 04.03.2022 that no coercive steps should be taken by the respondents in the course of investigation shall continue till conclusion of the investigation - Petition disposed off.
|