TaxTMI 
TaxTMI 
2020 (2) TMI 132
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....or the following reliefs: "A. That Your Lordship may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Diretion, so as to quash and set aside Reminder-I letter bearing F.No.IV/16-01-PI-II/Misc./Third Party/2019-20 dated 02.12.2019 and letter dated 27.06.2019 both issued by the Superintendent (prev.), CGST, Ahmedabad South; B. That the Hon'ble Court pending the hearing and final disposal of this petition, be pleased to stay operation and execution of Reminder-I letter bearing F.No.IV-16- 01/PI-II/Misc./Third Party/2019-20 dated 02.12.2019 and letter dated 27.06.2019 both issued by the Superintendent (prev.), CGST, Ahmedabad South; C. That ad interim relief as sought for in prayer (B) ma....
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.... themselves under the provisions of Goods and Service Tax Act, 2017. The petitioner company received its registration no.24AAMCS0355H1ZE on 19.09.2017 and since then has been complying with all the necessary provisions of the Goods and Service Tax Act, 2017. A copy f the certificate of registration is annexed herewith and marked as Annexure D. 3.4. The petitioner herein humbly states that as the audit was conducted by the department on 15.09.2017 and 18.09.2017 and pursuant to the audit an order dated 25.01.2018 came to be passed by the learned Asst. Commissioner of CGST, Audit, Circle-IV, Ahmedabad. The said order for audit was passed for the period 2014-2015 to 2016-2017. In compliance with the said order various discrepancies ra....
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....r dated 27.06.2019 issued by the department, but the petitioner herein has never been served with the letter dated 27.06.2019 as stated in the Reminder-I letter dated 02.12.2019." 3. Our attention is drawn to the Reminder-I dated 2nd December, 2019, issued by the Office of the Principal Commissioner, Central GST, Commissionerate- Ahmedabad South. The same reads thus: "To, M/s Smart Graph Art Advertising Private Limited, (STC AAMCS0355HST001) N-002,Shrinand Nagar, Shrinand Nagar Part-I, Vejalpur, Ahmedabad Gujarat-380051. Gentleman, Sub:-Inquiry regarding non-payment / short payment of Service Tax-m/r. Please refer to this office letter of even no. dtd 27.....
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....ch letter. 5. It is also the case of the writ applicant that the letter issued, demanding documents for Audit, under Sub-rule 2 of the Rule 5(A) of the Services Tax Rules, is illegal as there is no sufficient cause in favour of the Department to issue such a letter, demanding documents at this stage, more particularly, when the provisions of the Services Tax Act, 1994,, i.e. Chapter-V of the Finance Act, 1994, have been repealed. 6. According to the learned advocate for the writ applicant, this issue is being looked into by this Court in the Special Civil Application No.14195 of 2019. 7. We are of the view that the writ applicant should file a detailed reply to the impugned Reminder dated 2nd December, 2019. The grounds whic....