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of <h1>Deputy Commissioner's preliminary investigation reports cannot be challenged until final orders issued</h1> <h3>Hahnemann’s Jac Olivol Group of Products Private Limited & Anr., Jac Olivol Products Private Limited & Anr. Versus The Deputy Commissioner of State Tax, Bureau of Investigation, South Bengal HQ & Ors.</h3> Hahnemann’s Jac Olivol Group of Products Private Limited & Anr., Jac Olivol Products Private Limited & Anr. Versus The Deputy Commissioner of State Tax, ... Issues:The jurisdiction of the Deputy Commissioner of Revenue to seek objections and conduct personal hearings based on preliminary reports.Summary:The petitioners challenged preliminary reports issued by the Deputy Commissioner of Revenue, Bureau of Investigation, alleging lack of jurisdiction to request objections or personal hearings. The petitioners were visited by officials who requested business documents, and further notices were issued for document production. The petitioners raised concerns of natural justice violation, which were addressed by the respondent. The Special Commissioner of Revenue responded to a recusal request by the petitioners. The Additional Government Pleader argued that the exercise was at a preliminary stage, seeking objections based on investigations, with no demand for payment. The authority's actions were deemed in line with the Act, Rules, and Orders, empowering officers for inspection and investigation. Orders delegated powers to officers for investigation under territorial jurisdiction. The respondent was yet to act as an adjudicating authority under relevant provisions. The Supreme Court judgment cited by the petitioners was deemed inapplicable to the case.The court found that the challenges were against preliminary reports at an early stage of investigation. The petitioners were given opportunities to respond and attend personal hearings, which they did not avail. The absence of filed objections or responses by the petitioners was noted. The cited Supreme Court judgment was deemed irrelevant. The court declined to interfere with the preliminary reports, dismissing the writ petitions as premature.
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