2022 (8) TMI 751

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....s were at a nascent stage, and no show cause notice or order of assessment had been passed. 2. Simultaneous with this Writ Petition, the company in which the petitioner is a Director had filed Writ Petitions in W.P.Nos.33864, 13289 and 13281 of 2019, seeking a mandamus in the former two and certiorarified mandamus in the third Writ Petition. The mandamus was sought in regard to a direction to the respondents to initiate proceedings for assessment under Section 73/74 of the Central Goods and Services Tax Act, 2017 (in short 'Act') as well as refund of amount collected from the company in the course of the proceedings for investigation. The certiorari related to an order passed in relation to an attachment of bank account of the company even....

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....ed, that the Sub-Applications filed by the respondents alleged non-co-operation and delay on the part of the petitioner in finalisation of the assessment proceedings. The order of the Division Bench dated 25.02.2022 had been received by the respondents on 08.04.2022 and the outer time limit would thus run from 08.04.2022 and expire on 08.08.2022. 8. However, there has been a delay of 2 months in forwarding the order to the concerned Assessing Officer and when an explanation was sought from the respondents in regard to the delay, no explanation, let alone one that is acceptable, is given by panel counsel. 9. The respondents are of the rank of Additional Director General and Senior Intelligence Officer of the Directorate General of Goods an....

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....s/books/things referred to in sub-section (2) or any other document/books/things relied upon by a taxable person or any other person that have not been 'relied upon' for the issue of notice under this Act shall be returned within a period of 30 days from date of issue of notice. 13. The use of the phrase 'relied upon' is wide and in this context, my attention has been drawn to the show cause notice itself, which at paragraphs 2.2.1.2(vii) and 4.3.6(i) thereof, makes specific reference to the amount of Rs.9.30 lakhs that has been seized. It is correct that the aforesaid amount has not been appropriated towards the liability. 14. However, such appropriation is not a condition under Section 67(2) or (3) and the condition is only that the ass....