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TMI Blog2020 (8) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... n the amount would increase they shall comply with further directions passed by this Court. It is further submitted the petitioner has paid ₹ 1.50 crores approx. to the department and that the raids are being conducted respondent at the office of the petitioner. Let the petitioner deposit an amount equivalent to 25% of the amount of ₹ 17.00 crores, the alleged liability as is of today and shall also join the investigation as and when directed by the department. The amount shall be deposited within two weeks from today. List on 30.09.2020. - W.P. (CRL) No. 1232 of 2020 and Crl. M.A. Nos. 10916-10918 of 2020 - - - Dated:- 14-8-2020 - HON'BLE MR. JUSTICE YOGESH KHANNA For the Petitioners : Mr.Dayan Krishnan, Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017; (iii) Issue a Writ in the nature of Certiorari/Mandamus or any writ/order/direction directing that no coercive steps be taken by the Respondents against the Petitioners or its related entities or employees; 7. It is submitted by the learned senior counsel for the petitioner, the petitioner is aggrieved by the action of the respondent which is without any legal basis. It is submitted the respondents are acting without any due process and procedure, as is prescribed under CGST Act, 2017; and are acting in a manner violative of the provisions of Cr.PC; as well as the principles of natural justice. 8. The learned senior counsel for the petitioner has referred to the copy of the notice dated 10.08.2020 issued under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise and Ors. in Writ Petition No.5501/2019 and WMP No.6251/2019 more specifically para 36, which is as under: 36. Though the discussions and conclusions therein have been rendered in the context of Chapter V of the Finance Act, 1994, levying service tax, I am of the view that they are equally applicable to the provisions of the CGST Act as well. Section 132 of the Act as extracted earlier, imposes a punishment upon the Assessee that commits‟ an offence. There is no dispute whatsoever that the offences set out under (a) to (l) of the provision refer to those items, that constitute matters of assessment and would form part of an order of assessment, to be passed after the process of adjudication is complete and taking in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rishan Maggu Anr. vs. Deputy Director, Directorate General of GST Intelligence Ors. decided on 15.11.2019. 12. The learned senior counsel for the petitioner also referred to C.Pardeep vs. Commissioner of CGST and Central Excise Selam and Anr. SLP(Crl.) 6834/2019 wherein vide order dated 06.08.2019 it was held: Learned counsel for the petitioner submits that indisputably assessment for the relevant period has not been completed by the Department so far. In which case, invoking Section 132 of the Central Goods and Services Tax Act, 2017 does not arise. He further submits that, even if, the alleged liability of ₹ 19 crores as is assumed by the Department is accepted, it is open to the petitioner to file appeal after the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay 20% of the alleged liability as of today. 14. However the learned counsel for the respondent submit the amount stated above is tentative and since the investigation is still going on, the amount of liability may increase. The learned senior counsel for the petitioner submits as and when the amount would increase they shall comply with further directions passed by this Court. It is further submitted the petitioner has paid ₹ 1.50 crores approx. to the department and that the raids are being conducted respondent at the office of the petitioner. 15. In the circumstances, let the petitioner deposit an amount equivalent to 25% of the amount of ₹ 17.00 crores, the alleged liability as is of today and shall also join the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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