TMI Blog2023 (9) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been handed over by the appellant to the officials of the Directorate General of GST Intelligence for their verification. While so, the respondent, invoking the provisions contained under Section 65 of the CGST Act, initiated proceedings and demanded the appellant to furnish the documents. There are exchange of communications between the appellant and the respondent, which make it clear that the documents sought for by the respondent were already seized and are in custody of the Directorate General of GST Intelligence. The fact remains that the documents required to be produced by the respondent were already seized by other authority viz ., the Directorate General of Goods and Services Tax Intelligence, Chennai Zonal Unit, during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant, they are carrying only government projects to lay road and maintenance works etc. While so, the respondent issued a notice dated 30.08.2022 calling upon the appellant to produce the books of account for the financial year commencing from July 2017 to March 2020 purportedly to conduct an audit as required under Section 65 of the Central Goods and Services Tax Act (in short 'CGST' Act), 2017. On receipt of the notice dated 30.08.2022, the appellant sent a detailed reply dated 10.09.2022 stating that the office of the Directorate General of GST Intelligence (DGGI) Chennai Zonal Unit has booked a case against them and an investigation is going on for more than two years. For the purpose of investigation, all the books of ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 022 stating that the show cause notice dated 18.10.2022 was issued on the basis of voluminous documents and requested to grant them two months time to go through the documents and the files, so as to submit an effective reply. (iv) Thereafter, the respondent sent a notice dated 23.11.2022 informing the appellant that the GST audit is being conducted under Section 65 of the CGST Act, 2017 and it is different to the investigation being conducted by other agency. Therefore, by notice dated 23.11.2022, the respondent once again called upon the appellant to comply with the demands made in the earlier notice dated 30.08.2022, before 02.12.2022, without fail. A reply dated 29.11.2022 was sent by the appellant praying to drop all further proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 this being a notice qua audit under Section 65 of TN~G ST Act , the SCN dated 18.10.2022 was issued thereafter. Therefore, the SCN qua Section 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; (b) The case laws pressed into service by the writ petitioner do not come to the aid of the writ petitioner in the case on hand as they are factually distinguishable on facts as already alluded to/delineated supra; (c) 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 vide paragraph 3 of the SCN (extracted and reproduced supra). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Commissioner, Directorate General of Goods and Services Tax Intelligence (DGGI) Chennai Unit. Pursuant to such proceedings, the documents and/or files relating to the transactions, the appellant had, have been recovered. The said proceedings was initiated in connection with the financial transactions the appellant had for the period from July 2017 to March 2021. For the very same period of transactions, the respondent issued the impugned notices under Section 65 of the Act. Thus, the parallel proceedings initiated against the appellant by two different agencies, would cause prejudice to the appellant and the same call for interference by this Court. Furthermore, for the notice dated 18.10.2022, the appellant had specifically sent a repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for the period from July 2017 to March 2021 have been handed over by the appellant to the officials of the Directorate General of GST Intelligence for their verification. While so, the respondent, invoking the provisions contained under Section 65 of the CGST Act, initiated proceedings and demanded the appellant to furnish the documents. There are exchange of communications between the appellant and the respondent, which make it clear that the documents sought for by the respondent were already seized and are in custody of the Directorate General of GST Intelligence. In this context, it is contended by the learned Senior counsel for the appellant that the proceedings initiated by the Directorate General of GST Intelligence and the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
