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2023 (8) TMI 1214 - HC - GSTIssuance of fresh notice by Range Officer - whether the respondent authority can proceed further pursuant to the notice dated 17.04.2023 purported to have been issued under Section 61 of the CGST Act, 2017? HELD THAT - The scrutiny of return had been done by the Audit Department and audit has been conducted which has resulted in an order under Section 65 of the Act. This being a jurisdictional issue, this court is inclined to pass the following order which will be in force till the writ petition is heard and disposed of. The appeal is allowed, the notice issued by the Superintendent, CGST Central Excise, L-1, Circle-III, Durgapur 1 Division, Durgapur dated 17.04.2023 shall remain stayed till the disposal of the writ petition being WPA 10506 of 2023. The respondent is directed to file the affidavit-in-opposition in the writ petition after which the writ petition will be heard and disposed of on merits and in accordance with law.
Issues involved:
The issue involves the legality of a notice issued under Section 61 of the CGST Act, 2017 by the Superintendent, CGST & Central Excise, L-1, Circle-III, Durgapur, and the jurisdiction of the DGGI to call for appearance and documents. Summary: In this intra court appeal, the High Court of Calcutta considered the order dated 3rd July, 2023, in which the learned Single Bench declined to grant any interim order. The appeal was filed against this decision. The main question revolved around whether the respondent authority could proceed based on the notice dated 17.04.2023 issued under Section 61 of the CGST Act, 2017. The appellants argued that the Audit Department had already closed the case for the same period after being satisfied with the documents submitted. They also highlighted that the DGGI had issued summons for the same period, and the matter was pending before them. The appellants contended that the notice dated 17.04.2023 was without jurisdiction as the Audit Department had already approved and settled the matter. On the other hand, the respondents stated that directions from the Analytical Wing of the Department necessitated the issuance of the notice. The court, considering the jurisdictional issue, stayed the notice dated 17.04.2023 until the disposal of the writ petition. Moreover, the court noted that a legal issue to be considered was whether a fresh notice should be issued by the Range Officer after the scrutiny of returns by the Audit Department. The court allowed the appeal and directed that the notice issued by the Superintendent, CGST & Central Excise, L-1, Circle-III, Durgapur, dated 17.04.2023 would remain stayed until the disposal of the writ petition. The respondent was instructed to file an affidavit-in-opposition in the writ petition, after which the petition would be heard and decided on its merits and in accordance with the law. The court also acknowledged the submission made by the senior standing counsel for the respondent department regarding the investigation proceeding in parallel, citing a relevant decision for consideration during the hearing of the writ petition.
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