2018 (9) TMI 853

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....hat M/s. Lemon Tree Hotels Ltd. maintains common accounts and, therefore, prepares balance sheets on the basis of common centralized inputs. It is evident from the pleadings and the submissions made that separate investigation at the local levels have been carried out by the authorities against the units at Ahmedabad, Chandigarh, Chennai and Pune. The petitioner claims to be inconvenienced. Learned counsel for the Revenue relies upon a letter addressed to the Chief Commissioner of Central Goods and Services Tax which firstly stated that on account of this Court's order dated 08.03.2018, the petitioner is not cooperating in the investigation and providing necessary documents. The said letter also states as follows: "To, The....

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.... October 2018 or April 2019, keeping in mind the limitation provisions in the Finance Act, 1994. At the moment, investigations are not proceeding because the assessee is not providing the records, which will facilitate an early conclusion of investigations. Hence, investigations may be allowed to proceed and conclude. Thereafter a common adjudicator can be appointed at a location of the assessee's choice so that one common order can be passed by one authority with respect to all the cases. (iii) The Hon'ble High Court may also be informed that stoppage and recommencement of investigations may also be not in the interest of the assessee. If one investigator has to singly do the work which was being done simultaneously by six investi....