9911796707
TMI Blog2024 (8) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... ents, merely because, the petitioner has secured favourable Order from the Tribunal in Naya Carnation Fireworks, Sri Cornation Fireworks Pvt. Ltd., Bee Cee Fireworks Industries, The Coronation Fireworks Factory, K. Balaji, K. Jeyakumar, A.R. Arumugarajan and B. Saravanan Versus Commissioner of GST Central Excise, Madurai [ 2024 (5) TMI 1109 - CESTAT CHENNAI ]. Further, the impugned show cause notice has also only sought to appropriate the amount that was seized on 08.10.2020 from the custody of the petitioner's partner. That apart, the amount, that was seized on 08.10.2020, can be appropriated only towards the tax liability, if any of the petitioner under the provisions of the respective GST enactments and it is for the petitioner to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a Fixed Deposit in the name of the President of India. 5. The learned counsel for the petitioner submits that the aforesaid show cause notice issued on 03.09.2021 under the provisions of the Central Exercise Act, 1944, culminated in Order-in-Original No.MDU/CEX/COM/01 to 04/2023, dated 31.01.2023. 6. It is submitted that the petitioner had, also, challenged the aforesaid order before the Customs, Exercise and Service Act Appellate Tribunal in Appeal No.40138 of 2023, along with appeal No.40141 of 2023, filed by the one of the partners viz. , K.Jeyasankar together with the other appeals and that the Tribunal by its final order dated 20.03.2024, has allowed the appeal. 7. The learned counsel for the petitioner submits that in the order, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal as mentioned above. 12. On the other hand, the learned counsel for the petitioner has also drawn the attention to the clarification issued by the Commissioner (GST) Investigation, CBIC, dated 25.05.2022, wherein it is clarified that there may not be any circumstance necessitating recovery of tax dues during the course of search or inspection or investigation proceedings. However, there is also no bar on the taxpayers for voluntarily making the payments on the basis of ascertainment of their liability on non-payment/short payment of taxes before or at any stage of such proceedings. The Tax Officer should however, inform the taxpayers regarding the provisions of voluntary tax payments through DRC-03. It is further submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Order from the Tribunal vide Final Order Nos.40303 to 40311 of 2024, dated 20.03.2024 in Appeal No.40138 of 2023. 19. Further, the impugned show cause notice has also only sought to appropriate the amount that was seized on 08.10.2020 from the custody of the petitioner's partner. That apart, the amount, that was seized on 08.10.2020, can be appropriated only towards the tax liability, if any of the petitioner under the provisions of the respective GST enactments and it is for the petitioner to explain as to why the aforesaid amount should not be appropriated towards the tax liability of the petitioner. 20. Therefore, this Writ Petition is liable to be dismissed. The petitioner is directed to participate in the impugned show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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