Madras High CourtWP/10279/2021dismissed

M/S.Amman Industries v. Commissioner Of Puducherry

2024-11-28Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.11.2024

CORAM:

THE HON'BLE MR JUSTICE C. SARAVANAN W.P.Nos.10279, 10306, 10313, 10283, 10301, 10318, 10323 and 10324 of 2021 and WMP.Nos.10889, 10893, 10875, 10895, 10896, 10900, 10902 and 10872 of 2021 W.P.No.10279 of 2021 M/s Amman Industries Represented by its Proprietor Mr.Jeethendra Patel, RS No.52/4P, Southern Side, Ulandaikeerapalayam, Puducherry.

...Petitioner

Vs.

1.The Commissioner of Puducherry GST, First Floor, 100 feet Road, Ellapillaichavady, Pondicherry - 605 005.

2.Commissioner of GST and Central Excise, Puducherry Office of Commissioner of GST and Central Excise, Puducherry Goubert Avenue (beach Road), Puducherry - 605 001. 3.Joint Commissioner, Office of Commissioner of GST and Central Excise, Puducherry Goubert Avenue (Beach Road), Puducherry - 605 001. 4.The Superintendent, 1/6

Enforcement & Compliance Management, Puducherry Commissionerate, Goubert Avenue (beach Road), Puducherry - 605 001. ...Respondents Prayer in W.P.No.10279 of 2021:Writ Petition filed under Article 226 of the Constitution of India, to issue a writ of prohibition, prohibiting the 3rd and 4th respondent from proceeding with the investigation/proceeding as the entire proceeding initiated by the 3rd respondent by delegating power to the 4th respondent is without jurisdiction inasmuch the State GST Authorities have already initiated proceeding on the same subject matter and thus the present proceeding by the 3rd and 4th respondent is contrary to Section 6(2) of Central Goods and Services Tax Act, 2017.

For Petitioners :

Mr.T.Purushotham For Respondents :

For R1 Mr.R.Sreedhar Additional Government Pleader For R2 to R4 :

Mr.A.P.Srinivas Sr.Standing Counsel COMMON ORDER Heard Mr.T.Purushotham, learned counsel for the petitioners, Mr.A.P.Srinivas, learned Sr.Standing Counsel for R2 to R4 and Mr.R.Sreedhar, learned Additional Government Pleader for R1.

2. By this common order, all the writ petitions are being disposed of. 2/6

3. In these writ petitions, the petitioners had sought to derail the investigations initiated by the Central Authority, seeking to recover bogus Input Tax Credit that was passed on to the petitioner based on the information gathered from the State Authorities namely the 1st respondent.

4. The notices that have been impugned in these writ petitions are merely advisory notices and summons issued to the petitioners to co-operate with the Department, so that appropriate proceedings and notices under Sections 73 or 74 of the CGST Act, 2017 can be issued.

5. As such, there is no merit in these writ petitions, challenging the impugned notices and summons issued to the petitioners. It is for the petitioners to co-operate with the respondents failing which, it is for the respondents to initiate appropriate proceedings and confirm the demand if any, under the machineries prescribed under the CGST Act, 2017.

6. These writ petitions are as such liable to be dismissed and are 3/6

accordingly dismissed. No costs. Connected Miscellaneous Petitions are closed.

28.11.2024 Index :

Yes/No Speaking/Non-Speaking Order :

Yes/No nst 4/6

To:

1.The Commissioner of Puducherry GST, First Floor, 100 feet Road, Ellapillaichavady, Pondicherry - 605 005.

nst 5/6

W.P.Nos.10279, 10306, 10313, 10283, 10301, 10318, 10323 and 10324 of 2021 and WMP.Nos.10889, 10893, 10875, 10895, 10896, 10900, 10902 and 10872 of 2021 28.11.2024 6/6