9911796707
TMI Blog2021 (8) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period subsequent to January, 2018 as because the earlier issue raised in M/S RAMKY TK JV VERSUS THE UNION OF INDIA AND 4 ORS. REP BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, THE COMMISSIONER OF STATE TAXES KAR BHAWAN GANESHGURI, THE COMMISSIONER OF CENTRAL GST GST BHAWAN KEDAR ROAD, COMMERCIAL TAX OFFICER (EARLIER KNOWN AS THE SUPERINTENDENT OF TAXES) , COMMERCIAL TAX OFFICER (EARLIER KNOWN AS THE SUPERINTENDENT OF TAXES) [ 2020 (10) TMI 1271 - GAUHATI HIGH COURT] has not been adjudicated. The issue raised in this writ petition is intricately connected with the issue mentioned in the case above and a decision therein would determine the rights of the parties as regards the issue raised in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment could be made nor they could pay the required taxes. In the resultant situation, by an order dated 31.11.2019, the registration of the petitioner assessee stood cancelled. Being aggrieved, the petitioner assessee instituted WP(C) No.3767/2020, wherein notice was issued returnable in four weeks and in the interim it was provided that till the returnable date, the cancellation of the registration by the order dated 31.11.2019 was stayed. An implication of the interim order staying the cancellation of the registration as per the order impugned therein dated 31.11.2019 would be that by virtue of the interim order of the Court, the registration of the petitioner stood restored. It is stated that the said writ petition is still pendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as because the earlier issue had not been decided nor the registration of the petitioner stood restored enabling him to submit a further return and also the subsequent taxes, the notice impugned in this writ petition dated 20.07.2021 and 28.07.2021 have been issued by the CGST Department. 8. A reading of the notice impugned dated 20.07.2021 goes to show that it is a notice issued by the Senior Intelligence Officer of the CGST, Guwahati Zone u/s 70 of the Central Goods and Service Tax Act, 2017. The power to summon a person to give evidence and produce documents by issuing a notice thereof u/s 70 of the CGST Act, 2017 is under Chapter-XIV of the CGST Act, 2017, where power to be exercised u/s 70 is a subsequent happening upon satisfaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld determine the rights of the parties as regards the issue raised in this writ petition. The circumstance narrated above gives a prima-facie indication that it cannot be an independent cause of action beyond the issue raised in WP(C) No.3767/2020, which requires a separate consideration of its own. 11. From such point of view, even the notice impugned dated 20.07.2021 and 28.07.2021 are also connected with the WP(C) No.3767/2020. In the circumstance, we direct that WP(C) No.3767/2020 be also listed along with this writ petition. 12. We also require the respondents in WP(C) No.3767/2020 as well as the present writ petition to file their affidavits in opposition before the returnable date and the petitioner, if so desire, may also fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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