TMI Blog2021 (2) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner did not appear before the proper Officer - As the proceedings for determination and levy of tax and penalty had been initiated by the State Tax Authority, this Court does not find substance in the challenge to the jurisdiction of respondent no. 2 to pass order for determination of tax and penalty to levy the same upon the petitioner, in view of the circular dated 5.10.2018. In the considered opinion of the Court, the initiation of the proceeding for imposition of tax and penalty was with the issuance of the notice under Section 74 as contained in Chapter XV of UPGST Act and the inquiry under Section 70 of the Act was independent - It goes without saying that all issues being raised by the petitioner herein including the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd, GST Council in its 9th meeting held on 16.01.2017 had discussed and made recommendations regarding administrative division of taxpayers and concomitant issues. The recommendation in relation to cross-empowerment of both tax authorities for enforcement of intelligence based action is recorded at para 28 of Agenda note no. 3 in the minutes of the meeting which reads as follows:- viii. Both the Central and State tax administrations shall have the power to take intelligence-based enforcement action in respect of the entire value chain 3. It is accordingly clarified that the officers of both Central tax and State tax are authorized to initiate intelligence based enforcement action on the entire taxpayer's base irrespective of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt to substantiate the said submissions. It is then argued that the order passed under Section 74 of UPGST Act indicates that no opportunity much less reasonable opportunity had been accorded to the petitioner. The order impugned dated 8th September, 2020 had been passed exparte that too during the peak period of pandemic Covid-19. It is further stated that the petitioner's father was facing serious illness issues and was admitted in the Fortis Hospital at Gurugram in the month of September, 2020. The bills of the hospital concerned showing the admission of one Mr. N.C. Gupta on 8th September, 2020 and discharge on 16th September, 2020 as also the death certificate showing 11.11.2020 as the date of death of the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dated 8th September, 2020 that the show cause notice had been served under Section 74(2) of the Act and the date was fixed for submitting explanation/objections by the petitioner. The order impugned dated 8th September, 2020 records that the petitioner did not appear before the proper Officer. As the proceedings for determination and levy of tax and penalty had been initiated by the State Tax Authority, this Court does not find substance in the challenge to the jurisdiction of respondent no. 2 to pass order for determination of tax and penalty to levy the same upon the petitioner, in view of the circular dated 5.10.2018. In the considered opinion of the Court, the initiation of the proceeding for imposition of tax and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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