2022 (10) TMI 507

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....issued by Superintendent, Anti Evasion, CGST, asking the petitioner to furnish the documents as hereunder : - i) Copies of Income and Expenditure statement from F.Y. 2017-18 to F.Y. 2021- 22 supported with trial Balance; ii) Copies of Annual Report, ITR from F.Y. 2017-18 to F.Y. 2021-22 and Form-26AS (upto date); iii) Copies of party ledger from F.Y. 2017-18 to F.Y. 2021-22; iv) Details of debtors account as on 31.03.2017; v) Purchase/sale Bill statement for April 2017 to March 2022 supported with Bank statement, e-way bills, etc.; vi) Copies of relevant Work orders supported with payment particulars; vii) Any other relevant document in this regard. The ground of challenge is....

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....this regard, places reliance on the decision of the High court of Bombay in Kiran Gems Private Limited - Vs - Union of India. This decision was relied on for the proposition that the Central Excise Revenue Audit  (CERA) cannot conduct audit of records of a private entity apart from stating that the appellants have pointed out that for the selfsame reason three earlier proceedings were commenced firstly by CGST Department, Park Street Division, Kolkata vide letter dated 15th May, 2018 for which the appellants had submitted their reply on 15^th June, 2018 along with the documents called for . For the very same purpose, the Director General of Goods and Services Tax, DGGI, Kolkata, Zonal unit had issued summons dated 11th July, 2018 for w....