TaxTMI 
TaxTMI 
2024 (7) TMI 19
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....order is that the Directorate General of Analytics and Risk Management [DGARM] of the Central Board of Indirect taxes and Customs analysed the data and identified risky exporters involved in execution of frauds and got requisite verification done by the jurisdictional GST officers and identified exporters who could not be found at all physically at their registered premises. DGARM also found that exports by these exporters were handled by certain Customs Brokers including the appellant herein and reported them to the respective Commissionerate's including the Respondent herein. The Commissioner issued a Show Cause Notice [SCN] dated 31.12.2020 to the appellant and appointed an Inquiry officer, who, after considering the reply filed by the appellant and completing the inquiry submitted his Inquiry Report in favour of the appellant on 23.3.2021. The conclusion of the inquiry report is as follows: "In view of the facts of the case and discussions above, I hold that the noticee has not complied with the provisions of Regulation 10(n) of CBLR 2018 and therefore allegations in the show cause notice are sustainable." 3. Thus, the Inquiry officer found that the charge in th....
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....7BNXPK6441A1ZV): Remarks of jurisdictional officer (RUD III): (i) Physical verification was done by the officers of this commissonerate, the assessee was found non-existent. (ii) The assessee has shown tax liability of Rs 14420269/- in GSTR -1 and Rs. 14389032 in GSTR 3B in the FY 2019-20 (up to Dec 2019) i.e., they have discharged less tax liability in 3B. (iii) The assessee had availed ITC of Rs. 5955530/- in GSTR 3B whereas ITC available in GSTR 2A is Rs. 420777/- during FY 2018-19 i.e., the party had availed higher ITC in GSTR 3B as compared to GSTR 2A." 6. In other words, the jurisdictional officers do not deny that they had issued the GSTIN to the above three exporters although they had not existed at all subsequently at the time of verification. It is also clear that M/s. RG Enterprises had also availed input Tax Credit (ITC) under GST after being registered with GST. M/s. Shree Radhe Vallabh Traders had not only availed ITC but had also filed GST returns including showing some tax liability. Insofar as G S Industries is concerned, the jurisdictional officer denied NOC (no objection certificate). We find nothing in the Customs Act or CBLR, 2018 ....
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....urts to presume that every certificate which is purported to be issued by the Government officer to be genuine. It reads as follows: "79. Presumption as to genuineness of certified copies. The Court shall presume to be genuine every document purporting to be a certificate, certified copy or other document, which is by Law declared to be admissible as evidence of any particular fact and which purports to be duly certified by any officer of the Central Government or of a State Government, or by any officer in the State of Jammu and Kashmir who is duly authorized thereto by the Central Government. Provided that such document is substantially in the form and purports to be executed in the manner directed by law in that behalf. The Court shall also presume that any officer by whom any such document purports to be signed or certified, held, when he signed it, the official character which he claims in such paper." 9. The onus on the Customs Broker cannot, therefore, extend to verifying that the officers had correctly issued the certificate or registration. Of course, if the Customs Broker comes to know that its client has obtained these certificates through fraud or m....
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....t they are functioning at the premises. Customs formations are only in a few places while exporters or importers could be from any part of the country and they hire the services of the Customs Brokers. Besides the fact that there is no such obligation in Regulation 10(n), it will be extremely difficult, if not, totally impossible, for the Customs Broker to physically visit the premises of each of its clients for verification. The Regulation, in fact, gives to the Customs Broker the option of verifying using documents, data or information. If there are authentic, independent and reliable documents or data or information to show that the client is functioning at the declared address, this part of the obligation of the Customs Broker is fulfilled. If there are documents issued by the Government Officers which show that the client is functioning at the address, it would be reasonable for the Customs Broker to presume that the officer is not wrong and that the client is indeed, functioning at that address. In the factual matrix of this case, we find that the GSTIN issued by the officers of CBIC itself shows the address of the client and the authenticity of the GSTIN is not in doubt. In ....