TaxTMI 
TaxTMI 
2025 (10) TMI 869
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.... the petitioner are covered under the provisions of the Central Excise Act, 1944 and also under the CGST Act, 2017. The manufacturing unit of the petitioner is located at 14-B, Sector F, Industrial Area, Sanwer Road, Indore (M.P.), with GST registration No.AABCE2049R1ZH. 03. Upon discreet information during the month of May / June 2020, the Director General of GST Intelligence, Bhopal Zone Unit, initiated an investigation against various dealers and manufacturers of 'pan masala' and 'tobacco products' operating in Indore. During such an investigation, a huge racket of illegal manufacturing and supply of pan masala and tobacco came to their knowledge, wherein the total tax/duty evasion was assessed at more than Rs. 200 crores. Mr Kishore Wadhwani was found to be one of the masterminds and financial beneficiary of the clandestine supply of pan masala and tobacco product, having effective control over one company, M/s Elora Tobacco Company Limited, i.e., the petitioner. 04. Thereafter, searches were conducted at the declared / undeclared premises of the petitioner, its consumers, its raw material supplier, and associated entities for the recovery of incriminating....
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.... writ/ orders/ directions in the nature of Mandamus directing the Respondents to allow the Petitioner to cross- examine the witnesses whose evidence has been relied upon in the show cause notices upon release/ provision of the original copy of documents seized by the Respondent from the premises of the Petitioner during various searches conducted and not relied upon in the show cause notices dated 08.06.2022 and 03.08.2022 to the Petitioner; (v) Issue an appropriate writ/ orders/ directions in the nature of Mandamus directing the Respondents to provide a personal hearing to the Petitioner upon release/ provision of the original copy of documents seized by the Respondent from the premises of the Petitioner during various searches conducted and not relied upon in the show cause notices dated 08.06.2022 and 03.08.2022 to the Petitioner; (vi) Pass any such orders which this court may deem fit and proper under the facts and circumstances of the matter." 07. The said writ petition was opposed by the respondent and vide order dated 20.05.2024, the Writ Petition No.12326/2024 came to be allowed by passing the following order: "11. Resultantly, in view of the f....
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.... regard. 9. So far as original file Nos. 1-10, respectively, are concerned that the learned ASG very fairly submitted that the department is willing to hand over the same. 10. The assessee has to collect the same from the concerned department. Let this exercise be undertaken within a period of one week from today. We direct the assessee to extend full cooperation in the assessment proceedings and not delay the same in any manner. 11. Pending application(s), if any, stand disposed of." 09. It appears that the said matter came to an end as the petitioner was supposed to participate in the proceedings before the Proper Officer of GST. Now, the petitioner has again approached this Court by way of this writ petition seeking direction to provide certified copy of all reports namely, survey register, tobacco stock registers, raw material inward registers, shift wise production records, machine wise production records, register containing daily clearance of cigarettes, weekly reports, monthly reports and yearly reports and the statement of 76 officers deposed before the Vigilance Directorate. The petitioner is also seeking direction to the respondents to allow....
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....een relied on in the show-cause notice. Now, only the final order is liable to be passed, but because of the entry order granted by this Court only in the case of the petitioner, the same has not been passed till date. The petition is liable to be dismissed with costs as prayed by Mr Prasanna Prasad, learned counsel appearing for the respondent / GST. 13. In our considered opinion, the petitioner should not be permitted to raise any ground in this petition to demand the aforesaid documents, as the second petition is not maintainable for the same relief which has already been granted by the Hon'ble Apex Court. The petitioner is also not alleging non-compliance of the order passed by this Court as well as by the Hon'ble Apex Court. There is no fresh cause of action that has arisen in favour of the petitioner for filing this petition. The present petition has been filed in order to avoid the passing of the final order-in-original along with other notices. 14. Although, this petition is not maintainable since Shri Malhotra learned counsel has raised a legal ground, therefore, we will answer the same. Shri Abhinav Malhotra, learned counsel for the petitioner, argued that the r....