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2023 (7) TMI 1097 - HC - GSTChallenging the Initiation of proceedings on the ground that relating to the very same period audit has been completed earlier and DGGI Wing is already in seisin of the matter - violation of provisions of Sections 61 and 65 of the CGST Act - HELD THAT - The impugned proceedings need not be interfered at this stage and the issues involved can be decided only after affidavit to be filed by the respondents. Respondents are directed to file affidavit-in-opposition within four weeks. Petitioner to file reply thereto, if any, within two weeks thereafter - List this matter for final hearing in the monthly list of September, 2023.
Issues involved: Challenge to initiation of proceedings by Superintendent, CGST & CX on grounds of completed audit and DGGI Wing's involvement. Interpretation of Sections 61 and 65 of the CGST Act.
Summary: The High Court of Calcutta heard a writ petition challenging the initiation of proceedings by the Superintendent, CGST & CX, Range-1, Durgapur 1 Division, Bolpur Commissionerate. The petitioners contended that the proceedings were initiated despite the completion of an audit for the same period and the involvement of the DGGI Wing in the matter. The petitioners argued that the initiation of proceedings was in violation of Sections 61 and 65 of the CGST Act. On the other hand, the CGST Authority, represented by Ms. Kundalia, stated that the proceedings were initiated based on irregularities identified after an audit report. After considering the arguments, the Court declined to interfere with the proceedings at that stage. The Court directed the respondents to file an affidavit-in-opposition within four weeks, with the petitioners given two weeks to file a reply. The matter was listed for final hearing in the monthly list of September 2023. The Court specified that the final outcome of the proceedings would be subject to the result of the writ petition, and the petitioners were instructed to cooperate in the ongoing proceedings. Additionally, the Court instructed both parties to be prepared with short written notes of arguments for the upcoming hearings.
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