9911796707
TMI Blog2023 (11) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... or otherwise of the allegations set out in the impugned Show Cause Notice as the same would involve fact appreciation and with respect to the same the petitioners have adequate statutory remedies available by filing appropriate objections to the Show Cause Notice and lead defence evidence controverting the allegations. Suffice is to note that there is no inherent lack of jurisdiction of the Competent Authority to issue the impugned Show Cause Notice. The argument raised by learned counsel for the petitioner that the Show Cause Notice has been issued with a premeditated mind does not merit consideration at this stage of the proceedings. Once allegations of infraction of law arise the adjudication proceedings may not be interjected in exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e UPGST liability amounting to Rs. 1,35,38,441/- evaded by the petitioner on account of clandestine supplies of Pan Masala without payment of GST and Cess during the period from September 2020 to December 2021 be not demanded and recovered under the provisions of Section 74 (1) read with Section 122 (2) (b) of the UPGST Act 2017; (iii) the IGST liability amounting to Rs. 48,90,60,658/- evaded by the petitioner on account of clandestine supplies of Pan Masala made to interstate buyers/recipients without payment of GST and Cess during the period from September, 2020 to December 2021 be not demanded and recovered under the provisions of Section 74 (1) read with Section 122 (2) (b) of the CGST Act 2017 read with Section 20 of the IGST Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Section 35 (6) read with Section 122 (2) (b) of the CGST Act, 2017 read with like provisions of UPGST Act, 2017 read with Section 20 of IGST Act, 2017 further read with GST (Compensation to States) Act 2017; (vii) interest at applicable rates be not demanded and recovered under Section 50 (1) of the CGST Act, 2017 read with Section 50 (1) of the U.P. CGST Act, 2017 read with Section 20 of the IGST Act, 2017 further read with the GST (Compensation to States) Act, 2017 on the outstanding GST and GST Compensation Cess liabilities; (viii) Penalty amounting Rs. 17,21,916/- be not imposed under Section 74 (1) read with Section 122 (2) (b) of the CGST Act, 2017 read with like provisions of UPGST Act, 2017 read with Section 20 of the IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the above goods outside the factory of the petitioner No. 1 and the loading of 3 Trucks was complete and 4th Truck was being loaded. The loading of Pan Masala in the 4th Truck was complete and scented tobacco/zarda was yet to be loaded when the officials of the respondent no. 1 physically verified the goods. The documents pertaining to the transport of the said goods were to be prepared only after completion of the loading. At the time of physical verification one invoice and E-Way Bill had already been prepared and other 3 invoices and E-Way Bills were under preparation. The allegation that the Trucks were intercepted is patently false as the Trucks were standing at the factory gate and material was being loaded. It is also asserted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as found that it is a fit case to issue the impugned notice. He submits that the consideration at the stage of the Show Cause Notice is limited to ascertainment of information that the assessee has evaded tax liability. Final determination is to be made after considering the reply of the assessee. It is also argued that the petitioner is at liberty to raise all factual issues/objections at the appropriate stage. It is thus submitted that no interference is warranted by this Court under Article 226 of the Constitution of India. 5. We have heard learned counsels for the petitioner as also the learned counsels for the respondents and have perused the record. 6. Having heard learned counsel for the parties and having perused the records p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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