2021 (10) TMI 1122

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....u Act 19 of 2017)' [hereinafter 'TN-GST Act' for the sake of convenience and clarity] and 'Central Goods and Services Tax Act, 2017' [hereinafter 'C-GST Act' for the sake of convenience and clarity]. Impugned order is a sequel to a surprise inspection and the impugned order has been made on the basis that taxable person has committed the offence of issuing invoice without supply of goods in violation of TN-GST, C-GST Acts and rules thereunder. To be noted, the impugned order is passed on the opinion of the Adjudicating Authority that taxable person has committed such an offence. Further to be noted, penalty has also been levied inter alia under Section 122(1)(ii) of TN-GST and C-GST Acts. 2. Mr.S.Sathiyanaraya....

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.....Amirta Dinakaran, learned Revenue counsel accepts notice on behalf of both the respondents. 4. This Court is of the view that owing to the nature of the stand taken by the writ petitioner and owing to this Court noticing that a criminal complaint has been lodged by the writ petitioner and investigation is under-way, it would only be appropriate to set aside the impugned order without expressing any view or opinion on the merits of the matter, leaving it open to respondents to proceed afresh either against writ petitioner or any other entity or person depending on the outcome of investigation that is under-way qua alleged misuse of writ petitioner's Aadhar and PAN cards to obtain a fake registration. Therefore, with the consent of bo....

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.... fraudulent registration is under investigation; (b) In the light of aforementioned limb of the order, though obvious, it is made clear that no opinion or view on the merits of the matter has been expressed in this order; (c) Rights of the Revenue i.e., respondents are preserved to proceed against the writ petitioner or any other person or entity being natural person or juristic entity, subject to progress in the investigation i.e., subject to further facts unfurling in the investigation; (d) Owing to this Court interfering in this matter, limitation if any, will stand preserved for both parties; (e) The outcome of investigation or updation shall be given by the writ petitioner to the respondent within th....