9911796707
TMI Blog2022 (6) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... not be warranted. The State has volunteered that this inquiry/investigation should be over in three months period but to be on safer side, we would grant four months period to the State to complete the present exercise, so that it may not have to once again approach for extension. Application disposed off. - MISC. CIVIL APPLICATION (FOR DIRECTION) NO. 1 OF 2022 IN R/SPECIAL CIVIL APPLICATION NO. 15201 OF 2021 - - - Dated:- 6-5-2022 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MS. JUSTICE NISHA M. THAKORE MS MAITHILI MEHTA, AGP FOR THE PETITIONER MR CHETAN K PANDYA FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. In Special Civil Application No.15201 of 2021, preferred by the original petitioner, the company incorporated in the year 2012 and engaged in the business of copper products, had passed the order dated 23/11/2021, where the prayers sought by the petitioner company were as follows: (A) To issue a writ of mandamus and/or writ of certiorari and/or any other appropriate writ, order or direction directing to quash and set Provisional Attachment Orders at Annexure-A, Annexure-B, Annexure-C, Annexure-D and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (G) Pending admission, final hearing and disposal of this petition, to stay implementation and operation of an order of Prohibition passed in FORM GST INS by the respondent no.2 at Annexure-H prohibiting the petitioners from removing, part with or otherwise deal with the goods except with the previous permission and permit the petitioner no.1 to dispatch the finished goods to the Buyers of the petitioner no.1 on such terms and conditions as may be deemed fit and proper to this Hon ble Court. (H) To pass such other and further orders as this Hon ble Court may deem just and proper in the facts and circumstances of the case and in the interest of the petitioners. (I) To provide for the CGSTs of this petition. 2. After detailed hearing, the court chose not to enter into the merits of the matter and on noticing certain obligations to be fulfilled by the company, deemed it appropriate to direct thus: 21. The Court chooses not to enter into the arena of the merit at this stage when the hearing has already been concluded, however, noticing that there are certain obligations to be fulfilled by the company, we deem it appropriate to direct as follows: - (i) The respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larly, being the directors of the company which has allegation of taking undue benefits of the provision of the law. (x) The director of the petitioner company (petitioner no.2) will present himself before the Assistant Commissioner on 01.12.2021 at 11:00 a.m. in furtherance of the cooperation which is required by the officer in connection with this and thereafter, whenever necessary during the period of investigation. However, the officer concerned shall also attempt to complete the individual interrogation expeditiously. 3. Disposal of the matter was not to prejudice the parties and investigation was directed to be completed within a period of eight weeks. Original petitioner was also directed to cooperate. 4. The State approached this Court with this application where it had alleged non cooperation on part of original petitioner-present opponent. 5. It is urged that he was not remaining present and was corresponding through letters. Enormous difficulties are ventilated by the State authorities in its inquiry which have resulted into preferring the present application. 6. The prayers sought for in the present application are as under: 11. The applicants most r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayer is no longer sought. 11. Thus, the only prayer now left is of extending the time period for investigation which this Court has allowed of eight weeks. Even if eight weeks is considered from the date of his arrest i.e. on 23/02/2022, that period is over on 22/04/2021. 12. On seeking instructions from the officer who are present, learned AGP has urged this Court that officers are at the penultimate stage of investigation and they would require three months period to complete the same. According to her, on criminal side, the charge sheet is already filed before the learned Chief Metropolitan Magistrate and if need be so, the supplementary charge sheet shall be filed as and when further investigation is carried out. She agrees that this is not under Section 73 and 74 of GST Act that she claims to have completion of investigation. Learned Senior Standing Counsel of Central Government Mr.Nikunt Raval has urged that the present stage is of the post search and pre issuance of show cause notice, the authority would have powers as provided under Section 74 of GST Act where the time period would be of five years after the SCN is issued. Even if the first date of the alleged brea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... originally allowed for eight weeks. 16. Without interpreting the provision of Section 74(10) of the GST Act and without even entering into the merit of the breach which has been allegedly committed from July, 2017 and which according to the State has continued till 2021, the period of adjudication even if is construed to be of five years, it is rightly pointed out to this Court by learned Senior Standing Counsel that presently this period is of post search and pre issuance of show cause notice and therefore, presently this interpretation may not be necessary. It was not an attempt on part of the Court to curtail statutory time period required for inquiry/investigation, however, as civil rights were seriously jeopardized, the Court needed to restrict the time period. Now, no longer that grievance continuous in wake of order of the Coordinate Bench dated 04/05/2022. Moreover, as fairly admitted, this is a pre SCN stage in post search period and hence, unlimited period also would not be warranted. 17. The State has volunteered that this inquiry/investigation should be over in three months period but to be on safer side, we would grant four months period to the State to comple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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