TMI Blog2023 (1) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... Act , the SCN dated 18.10.2022 was issued thereafter. Therefore, the SCN qua S ection 74 of C-G ST Act is post notice for audit under Section 65. This by itself douses the primary argument of the writ petitioner. It is well open to the writ petitioner to make it clear that the documents have already been submitted and that the same has been articulated/captured in the show cause notice itself. There is nothing to demonstrate that when the audit under Section 65 has been kick started by way of a notice, show cause notice under section 74 is impermissible. Therefore, it is not necessary to even dilate on the principles governing interference by a writ Court qua show cause notice - Petition dismissed. - Honourable Mr.Justice M.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en called in question; that vide I impugned notice, lone respondent had intimated the writ petitioner that it has been decided to undertake audit of books and records of writ petitioner for the Financial Years July 2017 to March 2020 under Section 65 of TN-G ST Act; that the writ petitioner responded to the same by way of a reply dated 10.09.2022 inter alia saying that writ petitioner is already facing proceedings pursuant to a 'Show Cause Notice' ['SCN'] dated 18.10.2022 bearing reference DIN- 202210DSS20000222D05' [hereinafter 'said SCN' for the sake of convenience and clarity]; that notwithstanding such reply, II impugned notice and III impugned notice have been issued emphasising that Section 65 audit proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paragraph 2, the date of the reply is not 10.09.2022 but it is 22.11.2022. Therefore, the aforementioned proceedings shall be read accordingly. 4. In the aforementioned backdrop, learned Revenue counsel submitted on instructions that the R.P.Buildcon case made by a Honourable Division Bench of Calcutta High Court does not come to the aid of the writ petitioner for two reasons, one reason is that in that case, it has been made clear that if any other material is required by the Department for the assessment period it is open to the Department to put the dealer/assessee on notice. This is captured in paragraph 10 is learned Revenue counsel's say. The second reason is R.P.Buildcon is distinguishable on facts as in that case Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x qua precedents is significant, most relevant paragraph in Padma Sundara Rao is paragraph 9 and the same reads as follows: ' 9. Courts should not place reliance on decisions without discussing as to how the factual situation fits in with the fact situation of the decision on which reliance is placed. There is always peril in treating the words of a speech or judgment as though they are words in a legislative enactment, and it is to be remembered that judicial utterances are made in the setting of the facts of a particular case, said Lord Morris in Herrington v. British Railways Board [(1972) 2 WLR 537 : 1972 AC 877 (HL) [Sub nom British Railways Board v. Herrington, (1972) 1 All ER 749 (HL)]] . Circumstantial flexibility, one add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment and this is articulated in paragraph 3 of the SCN dated 18.10.2022 which reads as follows: ' 3.SUBMISSION OF DOCUMENTS The following documents had been recovered/obtained during the course of the search and further course of the investigation. i. Sample copies of the Letter of Acceptance (LOA)/Work-order as awarded by various departments under Government of Tamil Nadu. (RUD-1) ii. Copy of the payment bills/Running Account Bills raised by various departments under the Government of Tamil Nadu wherein, work was completed in the pre-GST era and payment received after 01.07.2017 and invariably the taxpayer had declared such works contract services under Exempted/NIL rated supplies in the periodic GSTR 3B returns. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have already been submitted and that the same has been articulated/captured in the show cause notice itself vide paragraph 3 of the SCN (extracted and reproduced supra). Therefore, there is neither prejudice to the writ petitioner nor any illegality; (d) The argument that Section 65 lead to Section 74 does not really make any headway qua writ Court owing to the chronicle which has been set out supra. The chronicle itself will make it clear that the inspection was followed by notice qua Section 65 audit and thereafter show cause notice came to be issued. 11. In the light of what has been alluded to earlier, it is delineated and made clear that there is nothing to demonstrate that when the audit under Section 65 has been kick star ..... X X X X Extracts X X X X X X X X Extracts X X X X
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