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TMI Blog2023 (7) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... s to avail the opportunity of personal hearing - HELD THAT:- Considering the facts and circumstances of the case as appears from record and submission of the parties, it is found that what the petitioners have challenged in these writ petitions are a mere preliminary reports on the basis of investigation which is at preliminary stage and that the petitioners have been given several opportunities to file objection to the same, if they have got any, against the said preliminary reports and also several opportunities of personal hearing have been provided to the petitioners which they voluntarily did not avail and that the petitioners have not annexed to the writ petitions any of the objections or response which they have filed from time to ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to avail the opportunity of personal hearing. It appears from record that on 15th February, 2023, a notice was issued by the respondent no. 1, being Annexure-P2 to the writ petition and on perusal of the aforesaid notice dated 15th February, 2023 it appears that a team of officials from the office of Bureau of Investigation, South Bengal, Head Quarter, paid a visit to the office of the petitioners on 10th February, 2023 and met with one Shankar Kumar Bag, Purchase Executive of the petitioners and asked him to produce some business related documents and the said Mr. Bag in compliance of the same produced some of the documents and relating to unproduced documents as was asked for, the said Mr. Bag said that those documents were not readily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention of the petitioners raised in their letter dated 31st March, 2023 which has not been annexed to this writ petition. Mr. Siddiqui, learned Additional Government Pleader opposing the writ petition submits that the same is premature and misconceived since the entire exercise taken by the Bureau of Investigation through its concerned officer is only at the "preliminary stage of investigation" and to observe principle of natural justice respondent no. 1 was seeking objection from the petitioners to the said preliminary reports on the basis of investigation in question by the Bureau of Investigation and the petitioners did not avail such opportunity provided by the respondent authority concerned to the petitioners either by filing objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs such proper officer not below the rank of Joint Commissioner to authorize in writing any officer of State Tax to inspect any place of business. He further submits on the basis of record that in furtherance of the aforesaid Section 67 of the Act read with Rule 139 (1) of the aforesaid Rule, Form GST INS-01, authorization for inspection or search dated 9th February 2023 was issued by the Joint Commissioner of Revenue, Bureau of Investigation, South Bengal, Head Quarter, in favour of the respondent no. 1 and he has enclosed this authorization in his written notes of submission. He further submits that petitioner himself has admitted in paragraph 3.21 of the writ petition that the officer posted at Bureau of Investigation, South Bengal, Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioners is not at all applicable in the facts and circumstances of the present case and in support of his contention he relies upon paragraphs 18 to 21 of the said judgment amongst other paragraphs of the said judgment. Considering the facts and circumstances of the case as appears from record and submission of the parties I find that what the petitioners have challenged in these writ petitions are a mere preliminary reports on the basis of investigation which is at preliminary stage and that the petitioners have been given several opportunities to file objection to the same, if they have got any, against the said preliminary reports and also several opportunities of personal hearing have been provided to the petitioners which they volunta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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