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TMI Blog2019 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 70 of the Act of 2017 envisages that every such inquiry referred to in Sub-section (1) shall be deemed to be a judicial proceedings within the meaning of section 193 and section 228 of the Indian Penal Code, and the fact as borne out from the record that, prima facie , opinion has been formulated that the petitioner has evaded the tax, we are not inclined to cause any indulgence. The petitioner has utterly failed to establish that the proceedings u/s 70 of the (CGST) Act, 2017 can only be taken recourse to, after decision u/s 73 of the Act. Petition dismissed. - WP-11822/2019 - - - Dated:- 26-6-2019 - Sanjay Yadav And Vivek Agarwal JJ. For the Petitioner : Shri Alok Kumar Sharma, learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30/10/2018 under Section 174 of of the Central Goods and Services Tax (CGST) Act, 2017 was called upon to furnish duly attached signed copy of service tax calculation sheets for the financial year 2016-17, balance sheets, form 26AS, work orders/agreements ST-3 returns and reconciliation statement for the financial year 2013-14 to 2017-18 (upto June, 2017). The repeated reminders were sent to the petitioner stipulating that in case of non-compliance necessary consequences shall ensue. These summons were sent on 14/03/2019 and 06/06/2019 under Section 70 of (CGST) Act, 2017 read with Section 14 of the Central Excise Act, 1944 and Section 83 of Finance Act, 1994 read with Section 174 of (CGST) Act, 2017. Audaciously petitioner evaded the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the date mentioned above. Please note that in case of failure to attend personal hearing, your case will be decided exparte on merit, based on evidences available in the record. Please sent the soft copy of the reply, if any, filed by you at E-mail: [email protected]. Please acknowledge the receipt of this letter. Yours Sincerely Superintendent (Tech) CGST Div-1, Gwalior 4. The petitioner vide present petition seeks quashment of the notice for personal hearing and direction for the Authorities to decide his representation before initiating any proceedings. 5. These submissions when tested on the anvil of the stipulation cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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