2024 (6) TMI 1071

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....ik, Mr. Bishwarat Agarwal. 1. The demand-cum-show cause notice dated November 3, 2023 issued under sub-section (1) of Section 73 of the CGST Act of 2017 read with Rule 142 of the CGST Rules, 2017 by the Assistant Commissioner, CGST & CX Siliguri Division is under challenge in this writ petition. 2. The learned senior counsel representing the petitioners invites the attention of the court to ....

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....le. 4. By referring to the Audit Report dated 16th April, 2021 of the Assistant Commissioner of Central Tax Siliguri Audit Circle-V, Durgapur Audit Commissionerate he submits that pursuant to the Audit Observation, petitioners has paid the amount demanded and it was recorded by the Audit Officer that the issue stands settled. 5. Mr. Jatin Harjai, learned counsel contends that after the issue....

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....sly as the prior proceedings initiated at the instance of State Tax authority by issuance of an intimation under Section 61 is already pending. (3) When the Audit Officer upon being satisfied about the compliance made by the petitioners has already observed that the issue is settled, whether such issue can again be reopened by the Central Authority by issuing the demand notice. 8. Mr. ....

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.....11.2023 is that the taxpayer have made short payment of tax as well as availed excess ITC and utilized the same for the period of 2018-19. 12. It prima facie appears to this court that such issue has been settled as indicated in para 2 of the Audit Report dated 16-04-2021. This court is not unmindful of the well settled preposition of law that the scope of interference at the stage of show cau....