TMI Blog2024 (2) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... sing/emerging out of investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings etc. Further, it is found that violation of non-filing of the returns under the existing law has not been saved under the present regime of GST. Further, in the present case the period involved is February 2012 to March 2016, whereas the show cause notice was issued on 23.04.2018 which is beyond the period of limitation. In fact, neither in the show cause notice nor in the impugned order, the grounds for invoking the extended period of limitation have been discussed. Nothing emerges from the impugned order that the appellant have not filed the requisite returns with intent to evade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/- put together for non-filing the returns cited supra. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals), who rejected their appeal and upheld the adjudication order. Hence, the present appeal. 3. Heard both the parties and perused the records. 4.1 The learned Counsel for the appellant submits that the impugned order is not sustainable in law and is liable to be set aside as the same has been passed without properly appreciating the facts and the law and binding judicial precedents. 4.2 He further submits that the penalties have been imposed by invoking the extended period of limitation without satisfying the requirement of invoking the extended period of limitation as provided under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turns in time attracts the penalties. 6. After considering the submissions made by both the parties and perusal of the material on record, I find that it is necessary at this juncture to consider the provisions of Section 174(2)(e) of the CGST Act, 2017, which is reproduced herein below: Section 174(2)(e) - affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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