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2023 (2) TMI 320 - MADRAS HIGH COURTJurisdiction of Inspection u/s 67 and collection of collected records/documents - Existence of reasons to believe for carrying out inspection under Section 67 of the TNGST Act, 2017, or not - HELD THAT:- Admittedly, no final orders have been passed pursuant to the impugned intimation letters all dated 07.01.2023. When inspection has been carried out pursuant to the impugned authorisation dated 21.12.2022 and that too, when no final orders have been passed and only an intimation has been given to the petitioner about the proposal to levy taxes, interest and penalty and the petitioner has also been given an opportunity to submit a reply and has also been afforded with personal hearing, the question of entertaining this writ petition at this stage will not arise, as it is premature. However, necessarily the contentions of the petitioner as raised in this writ petition including questioning the jurisdiction of the second respondent to issue the intimation letters all dated 07.01.2023 has to be decided by the third respondent before passing final orders after affording an opportunity of personal hearing to the petitioner and also considering their reply, which they propose to send in due course. This writ petition is disposed of by directing the petitioner to submit a reply to the impugned show cause notice and the intimation letters all dated 07.01.2023 to the third respondent within a period of two weeks from the date of receipt of a copy of this order stating the contentions that have been raised in this writ petition.
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