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TMI Blog2018 (9) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... ations be carried out, the Court is of the opinion that grant of such relief at this stage would not be expedient - Instead, the respondents shall, at a later stage of the investigation, nominate a senior officer or Commissioner to review the evidence gathered in order to purely discern if common approach is essential, after which the investigations may be concluded and the Show Cause Notices (SCNs) issued by appropriate competent authorities. In view of the pendency of investigation and having regard to the interim order made, it is clarified that the period during which the said order operated, i.e. from 08.03.2018 till date shall be excluded from computing the period of limitation for issuing the Show Cause Notices. Petition dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efer to letter C.No.IV (16) Law/HQ/88/GST-South/Lemon Tree/2018 dated 06.04.2018 of the Commissioner, CGST, Delhi South on the above subject. 2. I am directed to convey that the Hon ble High Court may please be informed as below- ( i) In the six investigations against the units of M/s. Lemon Tree at Ahmedabad, Chandigarth, Chennai and Pune, the assessee is not providing records to facilitate investigations, citing the High Court s order dated 08.03.2018 and their own pending request for a common investigator. There is a stalemate and hence it is not possible for the department to choose or indicate the unit whose investigations can be proceeded with, in the light of High Court s order dated 08.03.2018. ( ii) Further, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. Hence it would be in the interest of all concerned to allow the individual investigations to proceed and conclude and then it is open to the assessee to request for a common adjudicator. ( iv) If the High Court is disinclined to consider this plea, then it may only direct which location can proceed with the investigation since as per reports received from the field formations, none of them are in a position to proceed because of the assessee s refusal to provide records to facilitate investigations. Sd/- ( Dr. Sreeparvathy S.L.) Under Secretary (Service Tax) It is evident from the above extracts that the nature of investigations carried out in the M/s. Lemon Tree Hotels Ltd. resulted in material and info ..... X X X X Extracts X X X X X X X X Extracts X X X X
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