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TMI Blog2022 (4) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1994 and are exigible to GST under the Central Goods and Services Tax Act, 2017 are disputed question of facts which are necessarily to be adjudicated upon by the authorities vested with the power under the relevant statute. As regards application for supply of documents is concerned, as stated by the counsel for the Petitioner to have been pending before the authority, the appropriate authority is competent to decide the same in accordance with law. This Court does not deem it fit to interfere with the process of inquiry by the Competent Authority- Opposite Parties - Petition disposed off. - W.P.(C) No.5582 of 2022 - - - Dated:- 21-4-2022 - Justice Jaswant Singh And Justice M.S. Raman For the Petitioner : Mr. Jagamohan P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iry in the matter, whereby the Trustee of the Petitioner-Trust, namely, Sushant Kumar Rout was instructed to be present on 5.11.2020 to give evidence and/or to produce the following documents in his possession or his control:- 1. Remaining money receipt, 2. banks statement of M/s. Gayatri Educational and Charitable Trust, 3. Form 26AS for the FY-2014-15 to 2020-21 of both units, 4. Balance sheet of Sri Susant Kumar Rout, 5. Reconciliation statement of both units, 6. Copy of fee structure issued by utkal university. 2. Income tax Return of both units 3. Depose in writing. On 6th November, 2020, another summons was issued to the said Trustee to be present on 16th November, 2020 in connection with service tax under Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiation of investigation by DGGI, Gayatri Educational and Charitable Trust-Petitioner registered itself vide Service Tax Code- AACTG0062ASE001 for coaching premises. By the said show cause notice, the Petitioner was called upon to show cause as to why the following action shall not be taken:- 11. xx xx xx xx xx (i) Service Tax of ₹ 65,35,000/- Education Cess of ₹ 21,167/-, Secondary and Higher Education Cess of ₹ 10,583, Swachh Bharat Cess of ₹ 1,56,560/- Krishi Kalyan Cess of ₹ 1,31, 550/- total amounting ₹ 68,54,859/-(Rupees Sixty Eight Lakh Fifty Four Thousand Eight Hundred Fifty Nine) oly, not paid should not be demanded and recovered from them under the proviso to Section 73(1) of the Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner has furnished its reply to show cause on 4.5.2021. 7. The aforesaid show cause notice dated 28th/29th December, 2020 relates to non-discharge of liability under the Finance Act, 1994. Another summons dated 15.2.2022 vide Annexure-13 has been issued invoking under Section 70 of the Central Goods and Services Tax Act, 2017 in connection with non-payment of GST for carrying out further inquiry into the matter under the Central Goods and Services Tax, 2017. The Petitioner was called upon to produce the documents as referred to in letters dated 13.12.2021, 6.1.2022, 20.1.2022 and 3.2.2022. 8. Counsel for the Petitioner submitted that though he has produced required documents as called for earlier in connection with show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntainer Transporters Association, (2019) 20 SCC 446; Star Paper Mills Ltd. Vrs. State of Uttar Pradesh, (2006) 148 STC 144 (SC); South India Tanners Dealers Association Vrs. Deputy Commissioner of Commercial Taxes, (2008) 23 VST 8 (SC); Supreme Paper Mills Limited Vrs. Assistant Commissioner of Commercial Taxes, (2010) 11 SCC 593; Bhubaneswar Development Authority Vrs. Commissioner of Central Excise, 2015 SCC OnLine Ori 53; National Aluminium Company Ltd. Vrs. Employees State Insurance Corporation, 2012 SCC OnLine Ori 90 would suggest that the Petitioner is required to file its response to the show-cause notice and raise objection before the authority. This Court in the case of Rohit Kumar Behera vs. State of Orissa, 2012 (II) ILR-CUT-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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