9911796707
TMI Blog2021 (4) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken thereof under Section 67 of the Central Goods and Services Tax Act, 2017 (CGST Act). During the course of search records, documents were seized and summons were issued to the Petitioner under Section 70 of the CGST Act on various dates including 30th November, 2018, 21st December, 2018 and 4th January, 2019. 3. According to the Petitioner she participated in all these proceedings which are still pending. 4. The allegation in the show cause notice issued on 23rd July, 2019 by the Additional CT and GST Officer, Sambalpur- I Circle was that tax dues has not been paid or short paid or refund has been released erroneously or input tax credit has been wrongly availed or utilized as provided under Section 74 of the Odisha Goods and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the entire taxpayer's base irrespective of the administrative assignment of the taxpayer to any authority. The authority which initiates such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery, filing of appeal etc. arising out of such action. 4. In other words, if an officer of the Central tax authority initiates intelligence based enforcement action against a taxpayer administratively assigned to State tax authority, the officers of Central tax authority would not transfer the said case to its State tax counterpart and would themselves take the case to its logical conclusions. 5. Similar position would remain in case of intelligence based enforcement action initiated by offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central tax authority initiates intelligence/enforcement action against a taxpayer, administratively assigned to a State tax authority, then the Central tax authority officers themselves have to further undertake the investigation and take the case to its logical conclusion and 'would not transfer the said case to its state tax counterpart'. 11. The explanation in para 7.1 of the counter affidavit reads thus:- "Since no information was available with the Opposite Party No.3 with regard to initiation of action as to the input tax credit under Section 70 by the CGST Authority, upon receipt of intelligence the Opposite Party No.3 has proceeded to issue notice under Section 74 which is the provision which deals with the input tax credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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