2021 (11) TMI 722

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.....S.C. ORDER 1. Heard Ms Pooja Talwar and Mr P.H. Vashishtha, learned counsel for the petitioner and Mr Parv Agarwal, learned counsel for the respondent. 2. Present petition has been filed for the following relief: "(a) issue a writ, order or direction in the nature of Certiorari quashing the impugned show cause notice dated 03.06.2021 issued by the respondent nos.2 Assistant Comm....

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....t). 4. Having heard learned counsel for the parties and having perused the record, it appears, arising from investigation carried out on the basis of certain information received from the petitioner's bank, two proceedings have arisen - one under Section 74 of the Central Act and another seeking prosecution, under Section 132(1)(c) of the Central Act. In the first place, the proceedings und....

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....Eight Lacs Eight-Two Thousand Only) has already been recovered frmo M/s Aamir & Sons, the same should not be appropriated against the said liability; (ii) Interest should not be demanded on the amount of IGST wrongly availed under section 50(3) of the CGST Act 2017 read with section 20 of IGST Act, 2017; (iii) penalty equivalent to the tax specified in (i) above should not be imp....

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....eedings may continue simultaneously such that the rule of evidence applicable to each may be applied independently. While criminal prosecution may conclude applying the rule of strict proof, the civil proceedings may conclude on the rule of balance of probabilities. Also, at the conclusion of a criminal prosecution, punishment may be awarded, whereas at the conclusion of a civil proceeding, only r....