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2023 (8) TMI 977

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..... nstance of DGGI, Chennai - DGGI, Chennai, has also stated that it has not carried out any investigation in respect of the petitioner company. The disclosed principal place of business of the petitioner is the same as that of some other connected entities, which have been investigated by DGGI, Chennai. Clearly, no advantage can be drawn by the petitioner on that account - petitioner has a separate tax registration. If any of the authorities has found it necessary to investigate the petitioner based on certain information, the said investigation cannot be stopped or interdicted on account of investigation conducted with respect of any other entity. There are no reason to interdict DGGI, Jaipur from conducting the investigation in respec .....

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..... the Petitioner company by the office of Respondent No.1 against panchnama dated 11.02.2023 as is illegal and arbitrary as the same are not in consonance with the Section 25 read with Section 67(2) and Article 19(1)(g) of the Constitution of India; and/or (e) Grant cost of the petition; and (f) Pass such other order or further order or orders as this Hon'ble Court may deem fit and proper under the circumstances of the case. 2. Ms. Anjali Jha Manish, learned counsel appearing for the petitioner has confined the present petition to prayer c as stated above, that is, to challenge the investigation(s) being conducted by the investigation agencies. 3. At present, Directorate General of Goods and Service Tax Intelligenc .....

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..... s bank account was blocked and the its GST registration was cancelled by the Delhi State Authority on account of an investigation relating to the petitioner s dealing with one M/s Girdhari Exports. The registration was, subsequently, restored by an order dated 27.12.2021 after the petitioner had responded to the show cause notice issued for cancellation of the petitioner s registration and had also provided a re-conciliation statement, inter alia, relating to the transactions with M/s Girdhari Exports. 8. She submits that in relation to the above, the petitioner s Input Tax Credit ( ITC ) was also blocked by the Delhi State Authority but the same has since been unblocked on expiry of the stipulated period of one year. 9. Mr. Rajeev A .....

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..... o be some brown coloured powdered material with a burada type appearance, possibly being saw dust. Random samples of the goods were drawn and were sent to the Customs Revenue Control Laboratory (hereinafter referred to as CRLC ), Kandla for examination of the contents of the shipment. The report of the test revealed that the goods being shipped did not conform to the Specifications for Flake Type Chewing Tobacco (Zarda) and appeared to be spurious product not fit for human consumption. XXXX XXXX XXXX XVIII. In order to protect the interests of revenue, a request is made to the jurisdictional officer for cancellation of registration of M/s Balaji Enterprises. Further, the bank accounts of M/s Balaji Enterprises, Shri Sandeep S .....

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..... d DGGI, Chennai, it is apparent that although certain measures were taken, which affected the petitioner inasmuch as its ITC was blocked and the bank accounts were provisionally attached no investigation was conducted by any authority regarding the affairs of the petitioner company. 14. In the aforesaid view, the provisions of Section 6(2)(b) of the CGST Act are not attracted. 15. The reliance placed by the petitioner on the circular dated 05.10.2018, issued by Central Board of Excise and Customs, is also misplaced. The said circular merely clarifies that it is not necessary for an Agency that has jurisdiction to conduct the investigation, to transfer the same to the authority to whom the tax payer has been administratively assign .....

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