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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 ..... ns common accounts and, therefore, prepares balance sheets on the basis of common centralized inputs. It is evident from the pleadings and the submissions made that separate investigation at the local levels have been carried out by the authorities against the units at Ahmedabad, Chandigarh, Chennai and Pune. The petitioner claims to be inconvenienced. Learned counsel for the Revenue relies upon a letter addressed to the Chief Commissioner of Central Goods and Services Tax which firstly stated that on account of this Court's order dated 08.03.2018, the petitioner is not cooperating in the investigation and providing necessary documents. The said letter also states as follows: "To, The Chief Commissioner of Central Goods and Services Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, investigations are not proceeding because the assessee is not providing the records, which will facilitate an early conclusion of investigations. Hence, investigations may be allowed to proceed and conclude. Thereafter a common adjudicator can be appointed at a location of the assessee's choice so that one common order can be passed by one authority with respect to all the cases. (iii) The Hon'ble High Court may also be informed that stoppage and recommencement of investigations may also be not in the interest of the assessee. If one investigator has to singly do the work which was being done simultaneously by six investigators, then the time taken to complete investigations will extend. Revenue may become time barred. Assuming but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chief Commissioners of Central Goods and Services Tax of the concerned Zones shall pass an order centralizing the adjudication of such SCNs, which shall be by one competent officer in Delhi. In other words all SCNs of all zones shall be dealt with by one adjudicating Officer, in Delhi, empowered to do so, by the competent authority.
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.
All rights and contentions of the parties are reserved.
The writ petition is disposed of in these terms.
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