Madhya Pradesh High Court
M/S Kanha Biodiesel A Registered ... vs Ministryof Finance on 1 August, 2022
Author: Vivek Rusia
Bench: Vivek Rusia, Amar Nath Kesharwani
1
IN THE HIGH COURT OF MADHYA PRADESH
AT INDORE
BEFORE
HON'BLE SHRI JUSTICE VIVEK RUSIA
&
HON'BLE SHRI JUSTICE AMAR NATH (KESHARWANI)
ON THE 1st OF AUGUST, 2022
WRIT PETITION No. 17223 of 2022
Between:-
M/S KANHA BIODIESEL A REGISTERED
COMPANY UNDER COMPANIES ACT 1956
THROUGH ITS DIRECTOR NAVNEET BARANIYA
S/O SHRI BHERULAL JI, AGED ABOUT 37 YEARS,
HAVING ITS OFFICE AT 313, DIAMOND
COLONY, NEW PALASIYA INDORE ALSO AT 5,
MAHAVIR NAGAR CHOTTA BANGADA MR 5
DISTRICT INDORE (MADHYA PRADESH)
.....PETITIONER
(SHRI ROHIT SHARMA, LEARNED COUNSEL FOR THE
PETITIONER .)
AND
1. MINISTRY OF FINANCE THROUGH PRINCIPAL
SECRETARY VALLABH BHAWAN DISTRICT
BHOPAL (MADHYA PRADESH)
2. ASSISTANT COMMISSIONER STATE TAX, SGST,
ANTI EVASION BUREUAU CIRCLE 12-CHETAK
CHAMBERS, RNT MARG INDORE (MADHYA
PRADESH)
.....RESPONDENTS
This petition coming on for hearing on this day, JUSTICE VIVEK
RUSIA passed the following:
ORDER
The petitioner has filed this present writ petition being aggrieved by order dated 27.06.2022 issued under section 74 of the CGST ACT and Rule 142(1-a) of the CGST Rules. The petitioner's business premises was subjected to the Signature Not Verified Signed by: AJIT KAMALASANAN Signing time: 01-08-2022 19:20:24 2 search by Anti Evasio Bureau, Indore Wing and discovered certain incriminating materials which has give them reasons to believe evasion of GST. The matter was taken up and summons were issued on 06.08.2020 and the petitioner appeared on 25.11.2021 and submitted the documents demanded by the authorities. Thereafter, straight way the petitioner has received the impugned intimation Annexure-P/1. After receipt of the notice petitioner submitted a representation on 13.07.2022 filed as Annexure-P/4 but there is no seal, signature or receiving/ acknowledgement by the respondent.
Learned counsel for the petitioner submit that the petition is maintainable as there is a violation of Section 74 (4) of the CGST ACT and Rule 142(1-a) of the CGST Rules.
Annexure-P/1 itself issued under 142(1-a) of the CGST Rules. The relevant rule is reproduced below:-
"(1A) The [proper officer may], before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, [communicate] the details of any tax, interest and penalty as ascertained by the said officer, in PART A of FORM GST DRC-01A.]"
therefore, the petitioner cannot make a complaint that no opportunity of hearing was granted and the writ petition is liable to be entertained. Earlier also the petitioner was served with a summon and now notice under under 142(1-a) of the CGST Rules was given therefore, no case is made out. Accordingly the writ petition is dismissed.
(VIVEK RUSIA) (AMAR NATH (KESHARWANI))
JUDGE JUDGE
ajit
Signature Not Verified
Signed by: AJIT
KAMALASANAN
Signing time: 01-08-2022
19:20:24
3
Signature Not Verified
Signed by: AJIT
KAMALASANAN
Signing time: 01-08-2022
19:20:24