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TMI Blog2022 (4) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... e:- Mr. Sandip Choraria, Mr. Rajarshi Chatterjee, Mr. Himangshu Kr. Ray .....for the appellants. Mr. Vipul Kundalia, Mr. Sukalpa Seal, Mr. Anurag Roy .. for the respondent nos.2 & 3. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra Court appeal is directed against the order dated 22nd November, 2021 in W.P.A. No.15695 of 2021. The appellants /writ petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommenced firstly by CGST Department, Park Street Division, Kolkata vide letter dated 15th May, 2018 for which the appellants had submitted their reply on 15th June, 2018 along with the documents called for. For the very same purpose, the Director General of Goods and Services Tax, DGGI, Kolkata, Zonal Unit had issued summons dated 11th July, 2018 for which the appellants had submitted their reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the proceedings initiated by the department has been shown to have been taken to the logical end. If, according to the respondents department, there is an irregularity in the availabilment of credit, then appropriate proceedings under the Act should be initiated and after due opportunity to the appellants, the matter should be taken to the logical end. 4. We find that such a procedure had not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue whether CERA audit can be conducted against a private entity as contended by the appellants is not gone into as this Court is of the view that it is too premature for the Court to give a ruling on the said issue. This is more so because the authorities have not taken forward the proceedings, which they have initiated earlier from May, 2018. 7. Therefore, it is appropriate for the concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor, DGGI, Kolkata, Zonal Unit to consider the reply submitted by the appellants dated 14th January, 2020 along with the earlier reply given by the appellants dated 15th June, 2018 and 24th July, 2018. The authorised representative of the appellants shall be afforded an opportunity of personal hearing and a decision be taken on merits and in accordance with law. 10. The appeal along with connect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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