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2018 (9) TMI 853

case of Revenue is that petitioner is not cooperating in the investigation and providing necessary documents - Held that:- It is evident that the nature of investigations carried out in the M/s. Lemon Tree Hotels Ltd. resulted in material and information gathering which are of a different kind. Although the petitioner seeks general directions that common investigations be carried out, the Court is of the opinion that grant of such relief at this stage would not be expedient - Instead, the respondents shall, at a later stage of the investigation, nominate a senior officer or Commissioner to review the evidence gathered in order to purely discern if common approach is essential, after which the investigations may be concluded and the Show Cau .....

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documents. The said letter also states as follows: To, The Chief Commissioner of Central Goods and Services Tax (Delhi Zone), CR Building, I.P. Estate, New Delhi-110109 Madam, Subject: Writ Petition (C) No.1728/2018 filed by M/s. Lemon Tree Hotels Ltd. v. UOI & Ors.-reg. Please refer to letter C.No.IV (16) Law/HQ/88/GST-South/Lemon Tree/2018 dated 06.04.2018 of the Commissioner, CGST, Delhi South on the above subject. 2. I am directed to convey that the Hon ble High Court may please be informed as below- (i) In the six investigations against the units of M/s. Lemon Tree at Ahmedabad, Chandigarth, Chennai and Pune, the assessee is not providing records to facilitate investigations, citing the High Court s order dated 08.03.2018 and thei .....

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to complete investigations will extend. Revenue may become time barred. Assuming but not admitting that the assessee is issued an SCN for tax liability and assuming but not admitting that it is found payable, the later it is, the more the interest liability. Hence it would be in the interest of all concerned to allow the individual investigations to proceed and conclude and then it is open to the assessee to request for a common adjudicator. (iv) If the High Court is disinclined to consider this plea, then it may only direct which location can proceed with the investigation since as per reports received from the field formations, none of them are in a position to proceed because of the assessee s refusal to provide records to facilitate in .....

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