9911796707
TMI Blog2023 (1) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... half of the lone respondent are before this Court. 2. This order has to be read in conjunction with and in continuation of earlier proceedings made in the previous listing on 04.01.2023 which reads as follows: 'In the captioned writ petition, Dr.A.Thiyagarajan, learned Senior Advocate instructed by Mr.D.Senthilkumar, counsel on record for writ petitioner is before this Court. 2. Learned Senior counsel submits that the captioned matter arises under 'Tamil Nadu Goods and Services Act, 2017 (Act 19 of 2017)' [hereinafter 'TN-G & ST Act' for the sake of convenience]; that 'notice dated 30.08.2022 bearing reference DIN-20220859XS0000222CD3' [hereinafter 'I impugned notice' for the sake of convenience and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed senior counsel for writ petitioner that an audit under Section 65 of C-G & ST and proceedings pursuant to a SCN under Section 74 read with Rule 142 (1) of CG & ST Rules thereunder cannot proceed simultaneously. In support of his contention, learned Senior counsel pressed into service an order dated 30.09.2022 made in R.P.Buildcon Private Limited & Anr. Vs. The Superintendent & 10 Ors by a Division Bench of Hon'ble Calcutta High Court. To be noted, in R.P.Buildcon case Section 65 audit was commenced when Section 74 legal drill was under way. In other words, R.P.Buildcon is a reverse situation on facts qua case on hand. 5. Mr.V.Sundareswaran, learned Senior Panel counsel accepted notice for lone respondent and requested for a short a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Before discussion of aforementioned case laws qua factual matrix of the case on hand, it is necessary to record the chronicle. The chronicle is that inspection and seizure of documents was on 16.03.2020, the first impugned notice (Section 65 of 'Tamil Nadu Goods and Services Act, 2017 (Act 19 of 2017)' [hereinafter 'TN-G & ST Act' for the sake of convenience] is dated 30.08.2022, 'show cause notice' ('SCN' for the sake of convenience and clarity) is dated 18.10.2022, reply to the SCN is dated 22.11.2022, second and third impugned notices are dated 23.11.2022 and 27.12.2022. In this backdrop, learned senior counsel submits that audit under Section 65 TN-G & ST Act has to necessarily culminate in Section 74 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme of the two statutes and the factual distinction, this writ Court has no hesitation in coming to the conclusion that S.M.Overseas case does not come to the aid of the writ petitioner. As regards the Sonam Berlia case, the factual matrix thereat makes it clear that a separate order had been made under Section 74(9) of OGST Act and thereafter a show cause notice was issued. Therefore, Sonam Berlia case also is clearly distinguishable on facts and does not come to the aid of the writ petitioner. A careful perusal of Sonam Berlia brings to light that it is a reverse situation qua the facts of the case on hand and there is no difficulty in accepting the submission of learned Revenue counsel that in R.P.Buildcon case, Honourable Division Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressing any opinion on the same. 10. This Court carefully considered the rival submissions in the light of the fact situation of the case on hand. On such consideration, this writ Court is of the considered view that the writ petition does not cut ice or pass muster, it can only be dismissed and the reasons are as follows: (a) The inspection was on 16.03.2020 and the first impugned notice was issued on 30.08.2022 this being a notice qua audit under Section 65 of TN-G & ST Act , the SCN dated 18.10.2022 was issued thereafter. Therefore, the SCN qua Section 74 of C-G & ST Act is post notice for audit under Section 65. This by itself douses the primary argument of the writ petitioner; (b) The case laws pressed into service by the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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