2022 (9) TMI 1212

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....ama dated 15.06.2020, panchnama dated 17.06.2020, panchnama dated 04.07.2020 and panchnama dated 06.07.2020. 2. Facts of the case:- 2.1 The petitioner is a company incorporated and registered under the Companies Act, 1956 (now the Companies Act, 2013). The petitioner is engaged in the manufacture and sale of cigarettes in its factory established at 14-B, Sector F, Industrial Area, Sanawer Road, Indore. Cigarettes are covered under the Central Excise Act, 1944, hence the petitioner has the registration under the Act of 1944. After the introduction of GST, the petitioner became liable to levy of Central Excise as also levy of Goods and Service Tax as Cigarettes is specified in HSN Code Heading 2402 and sub-heading 2402 20. 2.2. That on 12.....

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....ner after receipt of the show cause notice, it came to the knowledge that the respondents had carried out multiple inspections/searches at the premises on 15.06.2020, 17.06.2020, 04.07.2020 and 06.07.2020 which is a violation of Section 67(1) & (2) of the CGST Act hence liable to be set aside. 4. The aforesaid show cause notice was served upon the petitioner on 08.06.2022 when both the pending writ petitions were pending before this court. The petitioner did not disclose this fact in those writ petitions. The petitioner had occasion to challenge these panchanamas in the aforesaid writ petitions. After final disposal of both the writ petitions now the petitioner has filed this present petition on the same grounds of violation of sections 67....