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TMI Blog2022 (6) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Order-in-Appeal dated 03.08.2021. 2. The narrow issue which arises for consideration in this matter is, whether respondent no. 2 had jurisdiction to issue the impugned show cause notice. 3. Mr J.K. Mittal, learned counsel, who appears on behalf of the petitioner, submits that the record would show that even according to respondent no.2, the petitioner's taxable turnover in the relevant period amounted to Rs.15,28,468/-. 3.1. It is also Mr Mittal's submission that based on an incorrect advice rendered by the petitioner's Chartered Accountant, Rs.18,69,400/- were deposited with the respondents, although, given the taxable turnover generated by the petitioner, he was not exigible to tax. 3.2. Mr Mittal goes on to submit that respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o appears on behalf of respondent no. 2, says the petitioner has been carrying on business since June 2018. 4.1. According to Mr Singh, the petitioner has concealed the fact that he has been carrying on business since June 2018. In support of this submission, Mr Singh has relied upon the "voluntary statement" made by the petitioner before the concerned officer on 22.08.2019, under Section 70 of the CGST Act. 4.2. In particular, emphasis is laid by Mr Singh on the answers provided by the petitioner to question nos. 4 and 13 put to him by the concerned officer. For the sake of convenience, the questions and answers given qua question nos. 4 and 13 are extracted hereafter: "Q-4 Since when have you been doing the business of Pan-masala & To ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the respondents that the petitioner had been, admittedly, carrying on business since June 2018, and, therefore, the respondents could do no better than to gather whatever information that was available, will not suffice in this case, in view of the answers provided to question nos. 7 to 12 by the petitioner in his voluntary statement made before the concerned officer on 22.08.2019. 7.4. For the sake of convenience, question nos.7 to 12 along with the responses of the petitioner are extracted hereafter: "Q-7 Today at your above- mentioned premises total number of 519550 pouches of Pan Masala (Rajshree Panmasala) & (Kamla Pasand) which cost as per MRP is Rs. 28,06,200/- & total number of 519550 pouches of Chewing Tobacco (Blac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat is interesting is that the counter-affidavit was filed by the respondents, after the petitioner had filed his additional-affidavit dated 20.09.2021. In the additional-affidavit, the petitioner squarely refers to the voluntary statement dated 22.08.2019. A perusal of the said affidavit shows that the voluntary statement was placed before this Court, pursuant to the order dated 16.09.2021 passed by this Court. 8.2. As noticed above, the counter-affidavit dated 28.10.2021 was filed in and about 17.11.2021 i.e., after the additional-affidavit was placed on record. 9. Given this foregoing, we are not persuaded to accept the submission advanced on behalf of the respondents that the petitioner's taxable turnover was greater than the threshol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petition is disposed of in the aforesaid terms.
12. Consequently, pending applications shall stand closed.
13. Parties will act based on the digitally signed copy of this judgment.
[1] "Section 2 Definitions- In this, unless the context otherwise requires, (6) ―aggregate turnover means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;" X X X X Extracts X X X X X X X X Extracts X X X X
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