2022 (9) TMI 1197

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....o be filed, seeking issuance of Writ of Mandamus to declare the Authorization for access to Business premises issued under Section 71(1) of the Andhra Pradesh Goods and Services Tax Act, 2017 [for short, "APGST Act"] by the first respondent dated 28.10.2021 in favour of the second respondent as contrary to Sub-Section 91 of Section 2 read with Section 5(1) and 5(3) of the APGST Act. 3. The facts, in issue, in the present writ petition, are as under:- (a) The petitioner was engaged in the business of works contracts and specialized in laying pipelines for water supply projects. He got registered as Special Class Contractor with RWS & Engineering Department, Government of Andhra Pradesh with GSTIN 37AEWPB4986Q1ZB, on the rolls of the third....

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....tions. The first respondent issued authorization through enforcement module following the procedure contemplated under law. Pursuant to the said authorization, the second respondent visited the petitioner's firm on 29.10.2021, on which date, copies of the documents were furnished and thereafter a notice was issued on 07.12.2021 calling for records relating to period from 01.04.2019 to 31.03.2021. At that point of time, the authorities were informed about the filing of the writ petition. (b) It is stated that the averment made in the affidavit filed in support of the writ petition that when once the Chief Commissioner has authorized the Joint Commissioner of the Division for accessing the petitioner, the Joint Commissioner cannot further s....

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...., delegating his powers to any other officer who is subordinate to him. (4) Notwithstanding anything contained in this section, an appellate authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of State Tax. Section 71(1) Access to business premises: (1) Any officer under this Act, authorized by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, computer software whether installed in a computer or otherwise and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutin....

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....ed as "JCST working in the divisions/Addl. CST/Commissioner ST working in the office of CCST entrusted with the enforcement activities". 12. From the above, it is very much evident that the Proper Officer for the functions referred to Section 71(1) of the Act, would be the three officers referred to in the column designation of officer authorized and one such Officer being Joint Commissioner (ST) working in the Division. In the instant case, as seen from the impugned proceedings, the authorization for access to business purpose under Section 71(1) of APGST Act was issued by Joint Commissioner (ST). Hence, the argument though appeared to be impressive at the first stage, but on a close perusal of the Notification issued, proved to be incorr....