TMI Blog2022 (10) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... it is found that the same is distinguishable and is not applicable to the present case both on facts and on law. It appears that the present case is not like the said case. In the said case none of the proceedings initiated by the department was shown by taking a logical end or that the proceedings were initiated without affording any due opportunity to the petitioners therein. The impugned notice is almost a show-cause notice and it is also found that the same is neither without jurisdiction nor there is any procedural irregularities in initiating the impugned proceeding nor the impugned proceeding has been initiated in contravention of any statutory provisions of the statute and such the investigation, need not be interfered, by ini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision under the Act which prohibits or bars the authority who has initiated the impugned anti evasion proceeding. In support of his contention learned advocate for the petitioners relies on a decision of this Court dated 22nd April, 2022 in the case of Ideal Unique Realtors Private Limited Ors. Vs The Union of India Ors. in FMA 297 of 2022 and I.A. No. CAN 1 of 2022 and on perusal of the said decision of the Hon ble Division Bench I find that the same is distinguishable and is not applicable to the present case both on facts and on law. It appears that in the said decision the audit department was repeatedly issuing spot memos which appears from the following paragraph of the said order : - 1. This intra Court appeal is di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have responded and submitted the requisite documents. 2. The appellants appeared before the authority in response to the summons on 14th January, 2020 and stated to have submitted the requisite document. In spite of the same, the Superintendent, Range III, Park Street Division, CGST CX, Kolkata South Commissionerate had issued two communications dated 22nd March, 2021 enclosing two spot memos. 3. The question would be whether the appellants can be dealt with in such a fashion by the respondents department. From the records placed before us, we find that none of the proceedings initiated by the department has been shown to have been taken to the proceedings initiated by the department has been shown to have been taken to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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