9911796707
TMI Blog2020 (1) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Similar provisions are there in the newly enacted GST Acts - The respondents are therefore directed to exercise their power under Section 81 and 82 of the TN VAT Act read with T.N. GST Act, 2017 and Central GST Act, 2017 and investigate and gather information as to whether there was indeed import by the petitioner himself or whether there was impersonation and misuse of IE Code of the petitioner as is being now projected. This exercise can be carried out by the respondents in the exercise of statutory powers vested with them. The case is remitted back for further investigation by the respondents and to pass a fresh order after completing investigation. The respondents shall endeavour to complete the investigation within a period of 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same in the returns filed for its Tamil Nadu Branch @ Tindivanam was registered by the petitioner for carrying oil business. 4. The petitioner replied to the above notice stating that he was not engaged in any business activities from the date of registration on 25.01.2012 and he had not made any purchase or sale from 12.01.2012. As such, no accounts and books were maintained for purchase except for petty cash account. 5. By the impugned order, the respondent observed that VAT audit was conducted on 21.04.2014 and a statement was recorded by the enforcement wing officials and a copy of statement and other copy of inspection records were also handed over to the petitioner and the petitioner had not discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) If the inquiry discloses the commission of a cognizable offence, the FIR must be registered, if not already registered or closed. 4) If the preliminary inquiry ends in closing the complaint, the disclosure report must be recorded along with the reasonings and a copy of the same shall be furnished to the complainant within one week. 5) All information relating to cognizable offence whether resulting in registration of FIR or leading an inquiry must be reflected in the general diary/station diary/daily diary of the respondent's police station. 9. The learned counsel for the petitioner sought to rely on the decisions of this Court reported in (2017) 99 VST 343 (Mad) in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to call for information from the other Departments under Sections 81 and 82 of the Act. Similar provisions are there in the newly enacted GST Acts. 14. The respondents are therefore directed to exercise their power under Section 81 and 82 of the TN VAT Act read with T.N. GST Act, 2017 and Central GST Act, 2017 and investigate and gather information as to whether there was indeed import by the petitioner himself or whether there was impersonation and misuse of IE Code of the petitioner as is being now projected. This exercise can be carried out by the respondents in the exercise of statutory powers vested with them. 15. Therefore, the impugned orders are set aside and the case is remitted back for further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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