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Documents citing Kiran Gems Pvt. Ltd vs Union Of India And 2 Ors on 29 January, 2021

Ct No. 2 vs P.M. The Superintendent on 19 September, 2022

FAP-4 in issuing two communications both dated 22nd March, 2021 enclosing a memo called as "spot memo". The appellants questioned the action of the 7th respondent in the writ petition, firstly, on the ground that there is no jurisdiction for the audit department to issuer such a notice and in this regard, places reliance on the decision of the High court of Bombay in Kiran Gems Private Limited - Vs - Union of India. This decision was relied on for the proposition that the Central Excise Revenue Audit 4 (CERA) cannot conduct audit of records of a private entity apart from stating that the appellants have pointed out that for the self- same reason three earlier proceedings were commenced firstly by CGST Department, Park Street Division, Kolkata vide letter dated 15th May, 2018 for which the appellants had submitted their reply on 15th June, 2018 along with the documents called for . For the very same purpose, the Director General of Goods and Services Tax, DGGI, Kolkata, Zonal unit had issued summons dated 11th July, 2018 for which the appellants had submitted their reply on 24th July, 2018. Thereafter, DGGI issued notice dated 15th November, 2019 and thereafter another notice dated 18th November, 2019 was issued by the 5th respondent and summons dated 2nd January, 2020 for which the appellants have responded and submitted the requisite documents.
Calcutta High Court (Appellete Side) Cites 1 - Cited by 0 - M Nizamuddin - Full Document
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