2022 (10) TMI 507

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..... K.K. Maiti, Ms. Ekta Sinha - For CGST Authorities Mr. Sujit Bhunia - For Union of India ORDER Affidavit of service filed in Court is kept with the records. Heard learned counsel appearing for the parties. By this writ petition, petitioners have challenged the impugned notice dated 18th May, 2022 issued by Superintendent, Anti Evasion, CGST, asking the petitioner to furnish the documents as h .....

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..... ion against the petitioner but he could not show any specific provision under the Act which prohibits or bars the authority who has initiated the impugned anti evasion proceeding. In support of his contention learned advocate for the petitioners relies on a decision of this Court dated 22nd April, 2022 in the case of Ideal Unique Realtors Private Limited & Ors. - Vs - The Union of India & Ors. in .....

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..... ound that there is no jurisdiction for the audit department to issuer such a notice and in this regard, places reliance on the decision of the High court of Bombay in Kiran Gems Private Limited - Vs - Union of India. This decision was relied on for the proposition that the Central Excise Revenue Audit  (CERA) cannot conduct audit of records of a private entity apart from stating that the appe .....

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..... re the authority in response to the summons on 14th January, 2020 and stated to have submitted the requisite document. In spite of the same, the Superintendent, Range - III, Park Street Division, CGST & CX, Kolkata South Commissionerate had issued two communications dated 22nd March, 2021 enclosing two spot memos. 3. The question would be whether the appellants can be dealt with in such a fashio .....

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..... d that the impugned notice is almost a show-cause notice and I also find that the same is neither without jurisdiction nor there is any procedural irregularities in initiating the impugned proceeding nor the impugned proceeding has been initiated in contravention of any statutory provisions of the statute and such I am not inclined to interfere with the investigation by initiation of impugned anti .....

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