9911796707
TMI Blog2022 (10) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2022 filed by the appellants. The said writ petition was filed praying for issuance of a writ of certiorari to quash the notices issued by the concerned CGST and CX Headquarters, Anti Evasion, Kolkata North Commissionerate insofar as it relates to financial year 2017-2018 to 2019 - 2020 for which an audit under Section 65 of the CGST Act, 2017 has been conducted by the superintendent of concerned CGST and CX, Circle - II, Kolkata Audit - I Commissionerate; for issuance of a writ of certiorari to quash the notices issued by the Superintendent of CGST & CX, Range -III, Barrackpore Division, Kolkata North Commissioenrate insofar as the same relates to the financial year 2017-2018 to 2019-2020 for which an audit under Section 65 of the CGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s accepted by the appellants and the necessary tax and interest were remitted and for the remaining two issues, the appellants had submitted their response to the notice and the matter has not been taken to the logical end. In the meantime, the other two wings of the department, viz. Anti Evasion wing as well as the Range Office have also proceeded against the appellants by issuing notices for the very same period for which audit proceedings under Section 65 of the Act has already commenced. 6. The learned standing counsel appearing for the respondents, on instructions, submitted that the three wings of the department are proceeding against the appellants because the Range office was not aware about the proceedings initiated by the Audit C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod for which already action has been initiated by the first and fourth respondents, i.e. for the financial years 2017-2018, 2018-2019 and 2019-2020.
10. It is made clear that the above direction is confined only for the period covered for the financial years 2017- 2018, 2018-2019 and 2019-2020. If there are any other material required by the second and third respondents for a department assessment period, it will be well open to them to put the appellants on notice in that regard.
11. There shall be no order as to costs.
12. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities.
(T.S. SIVAGNANAM, J)
I agree,
(SUPRATIM BHATTACHARYA, J.) X X X X Extracts X X X X X X X X Extracts X X X X
|
