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2022 (10) TMI 507 - CALCUTTA HIGH COURTInitiation of new proceeding or take any action against the petitioner, when audit in respect of very same financial years have already been completed by another wing of the department of the CGST - HELD THAT:- The petitioners relies on a decision of this Court in IDEAL UNIQUE REALTORS PRIVATE LIMITED & ANR. VERSUS THE UNION OF INDIA & ORS. [2022 (4) TMI 1198 - CALCUTTA HIGH COURT] and on perusal of the said decision of the Hon’ble Division Bench, it is found that the same is distinguishable and is not applicable to the present case both on facts and on law. It appears that the present case is not like the said case. In the said case none of the proceedings initiated by the department was shown by taking a logical end or that the proceedings were initiated without affording any due opportunity to the petitioners therein. The impugned notice is almost a show-cause notice and it is also found that the same is neither without jurisdiction nor there is any procedural irregularities in initiating the impugned proceeding nor the impugned proceeding has been initiated in contravention of any statutory provisions of the statute and such the investigation, need not be interfered, by initiation of impugned anti evasion proceeding at this stage. Petition dismissed.
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