9911796707
TMI Blog2020 (10) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the Constitution of India has approached this Court with the following prayers: "i. Issue a writ in the nature of Certiorari or any other appropriate writ, order or direction quashing Exhibit P2 as illegal and unauthorized. ii. Issue a direction to refund with interest to the petitioners Rupees One Crore collected by the Respondent Nos.4 and 5 as evidenced by Exhibit P3. iii. Issue an appropriate writ, order or direction quashing the Search and seizure proceedings initiated by the 1st respondent against the petitioner under Section 67, to the extent that Audit under Section 65 of the Act for the Financial year 2017-18 is still pending. iv. Issue a writ in the nature of declaration, declaring that petitioner is not liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 7.30 AM on 9.6.2020 in three vehicles has taken him in custody. So called Summon was issued to them under Section 70(1) of the Act. Petitioners had no other choice but under protest given a cheque of Rs.One Crore. 3. It is submitted that the action of the respondents was purportedly under Section 67 of the Act, read with Rule 139 of the GST Rules, 2017. The respondents have taken into custody so many documents and have issued an order of seizure. In fact the Kerala Communicators Cable Ltd., is a company registered under the Companies Act, 2013 and also with the GST Department with Registration No.AACCK9882F1ZD and engaged in providing cable services to its customers as Multi Service Operator under the regulation issued by the Telecom R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 15 of Central Goods and Service Tax Act, 2017. But without referring to the provisions of the Act, officers empowered cannot misuse their powers to detain a person without any authority of law or accept the payment. Ext.P2 notice issued by the 4th respondent is without authority of law. It does not show the provisions of Act; whether it is summoned under Section 70 or some other procedure 6. Mr.Sreelal Warrier raises objection regarding the maintainability of the writ petition. Section 70 of the Act empowers the Intelligence officer to issue summons and give evidence and produce documents. Even Section 69 envisages the procedure of arrest. Section 71 also gives liberty to access the business premises. The issuance of notices for audit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the cheque has been encashed or not. On instructions, he said that there is no such information with the same. Thus the statement of the Mr.Sreelal Warrier that the cheque has not been presented on the perpetual request for the time being remained unrebutted. c) Be that as it may, in my view, interference in the process issued for auditing of the books as well as order of seizure of the documents would help the department in co-relating the entries in the documents and at the time of auditing of the account. The procedure for taking further action has been prescribed under Chapter 15 of 2017 Act regarding the determination of the tax not paid, short paid, erroneously refunded, input tax credit wrongly availed, utilized etc., and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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