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2023 (7) TMI 815 - CALCUTTA HIGH COURTValidity of preliminary reports issued by the Deputy Commissioner of Revenue, Bureau of Investigation/respondent no. 1 - preliminary reports challenged on the alleged ground that the said officer/respondent no. 1 does not have any jurisdiction to ask the petitioners to file any objection to the aforesaid preliminary reports or asking the petitioners to avail the opportunity of personal hearing - HELD THAT:- Considering the facts and circumstances of the case as appears from record and submission of the parties, it is found that what the petitioners have challenged in these writ petitions are a mere preliminary reports on the basis of investigation which is at preliminary stage and that the petitioners have been given several opportunities to file objection to the same, if they have got any, against the said preliminary reports and also several opportunities of personal hearing have been provided to the petitioners which they voluntarily did not avail and that the petitioners have not annexed to the writ petitions any of the objections or response which they have filed from time to time and that the judgment of the Hon’ble supreme Court in the case of Canon India Private Limited [2021 (3) TMI 384 - SUPREME COURT] relied upon by the petitioners is under a different Act and is distinguishable both on facts and law. There are no reason to interfere with the aforesaid impugned preliminary reports at this stage of investigation by which it has sought objection from the petitioners if they have any and accordingly these writ petitions being premature are dismissed.
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